Diesel Tax Credit for Road Transport: Legislation Updated as of 28 July 2026

The tax credit supporting road transport companies affected by rising diesel prices, introduced by Article 3 of Decree-Law No. 33 of 18 March 2026, converted into Law No. 79/2026, has undergone three legislative changes in just a few months. These changes have not yet been fully incorporated into the implementing decree.

Initially reserved for road freight transport companies under Article 24-ter, paragraph 2, point (a), of Legislative Decree No. 504/1995, the range of eligible beneficiaries was extended by Article 1-ter of Decree-Law No. 63/2026, converted into Law No. 113/2026. It now also includes passenger transport companies under point (b), as well as coach and bus hire services with drivers pursuant to Law No. 218/2003, for Euro V and Euro VI vehicles.

For road freight transport companies, the eligibility requirements remain those set out under point (a): vehicles with a maximum authorised mass of at least 7.5 tonnes and registration with the Italian National Register of Road Haulage Operators for third-party transport, or possession of a licence for own-account road haulage. For EU companies, the requirements established under the relevant European legislation apply. Based on preliminary guidance, which has not yet been definitively incorporated into the implementing decree, the benefit also appears to be restricted to Euro 5 or higher-emission-standard vehicles.

The tax credit covers up to 70% of the additional expenditure incurred on diesel. For each eligible month, the price paid is compared with the average diesel price recorded by the Ministry of the Environment and Energy Security for February 2026, and the difference is multiplied by the number of litres purchased. Decree-Law No. 133 of 27 July 2026 extended the eligible period from March–June to March–July 2026 and increased the available funding from €300 million to €322 million.

Regarding implementation, the Interministerial Decree of 23 May 2026, published in Official Gazette No. 167/2026, establishes the applicable criteria and procedures. However, since it was signed before the subsequent extensions, it still refers only to the entities covered by Article 24-ter, point (a), and to the March–June period.

Applications must be submitted through the Italian Customs and Monopolies Agency platform, which is expected to open in September 2026. The tax credit may be used exclusively to offset tax liabilities through the F24 payment form by 31 December 2026. It will not be included in taxable business income or in the IRAP taxable base.

One issue remains to be monitored: the range of eligible beneficiaries and the eligible period established by the primary legislation currently in force are already broader than those covered by the implementing decree. An update therefore appears likely before the application window opens. Furthermore, Decree-Law No. 133/2026 has not yet been converted into law, meaning that further amendments may be introduced within the next 60 days.