Tax deductions
Tax deduction for subscriptions to public transportation services
Expenses incurred for the purchase of subscriptions to local, regional and interregional public transport services are deductible for IRPEF purposes at the rate of 19 percent for an amount not exceeding 250 euros/calendar year (equal to €47.50).
As a result of the provision in the Budget Act 2020 (Law No. 160 of December 27, 2019), the recognition of these expenses for the purposes of tax deductions (IRPEF) is provided only if the subscription purchase is made through electronic payment systems other than cash.
Ways to purchase ASF subscriptions
Regarding ASF titles, it is possible to purchase subscriptions (annual, monthly and weekly) and use electronic payment systems that ensure traceability of the transaction by choosing one of these available solutions:
- Purchase online through the ASF website: for all information you can view the specific page SUBSCRIPTIONS ON LINE.
- At ASF Corporate Ticket Offices, where all types of season tickets (annual, monthly and weekly) are available, both urban and suburban:
- STAZIONE AUTOLINEE – Piazza Matteotti, Como
- MENAGGIO TICKET OFFICE – 2/A, Via Roma – 22017 Menaggio (CO)
- At authorized ASF retail outlets that accept electronic payments, where only monthly and weekly subscriptions related to the area and territorial reference line can be purchased.
- To find out about authorized resellers, you can visit the dedicated page and find the one nearest you.
- If the resale contacted does not accept electronic payments, you must fill out the form available online specifying the need and the bus line for which you want to make the subscription. A reply email will provide directions to the nearest resale equipped with such a service.
How to get the tax deduction
To qualify for the deduction, it is necessary to file in the tax return:
- The original subscription,
- The ASF fee schedule in effect during the period (downloadable HERE),
- The receipt or receipt of the electronic payment made for the purchase.