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Gasolio Autotrazione: dichiarazioni entro il 31 gennaio per i benefici | Unione Geometri
Gasolio Autotrazione: dichiarazioni entro il 31 gennaio per i benefici
L’Agenzia delle Dogane, che ha messo a disposizione degli operatori il software per la compilazione e la stampa delle dichiarazioni Gasolio Autotrazione
Per usufruire dei benefici fiscali sui consumi di gasolio effettuati nel quarto trimestre del 2017 ( periodo 1° ottobre/il 31 dicembre 2017), dovrà essere presentata apposita domanda entro il 31 gennaio 2018.
L’Agenzia delle Dogane, che ha messo a disposizione degli operatori il software per la compilazione e la stampa delle dichiarazioni. Gli utenti interessati possono trasmettere le proprie dichiarazioni anche per mezzo del Servizio Telematico Doganale – E.D.I.
l’Agenzia delle Dogane ha infatti reso noto che:
è disponibile il software aggiornato per la compilazione e la stampa della dichiarazione relativa al quarto trimestre 2017;
la misura del beneficio riconoscibile è pari a 214,18 per mille litri di prodotto, in relazione ai consumi effettuati tra il 1° ottobre e il 31 dicembre 2017;
A chi spetta l’agevolazione Gasolio Autotrazione?
Attività di trasporto merci con veicoli di massa massima complessiva pari o superiore a 7,5 tonnellate, esercitata da:
persone fisiche o giuridiche iscritte nell’albo nazionale degli autotrasportatori di cose per conto di terzi;
persone fisiche o giuridiche munite della licenza di esercizio dell’autotrasporto di cose in conto proprio e iscritte nell’elenco appositamente istituito;
imprese stabilite in altri Stati membri UE, in possesso dei requisiti previsti dalla disciplina comunitaria per l’esercizio della professione di trasportatore di merci su strada.
Attività di trasporto persone effettuata da enti pubblici o imprese esercenti trasporti a fine in servizio pubblico.
Attività di trasporto persone svolta da:
enti pubblici o imprese pubbliche locali esercenti l’attività di trasporto ex D.Lgs. n. 422/1997;
imprese esercenti autoservizi interregionali di competenza statale;
imprese esercenti autoservizi di competenza regionale e locale;
imprese esercenti autoservizi regolari in ambito comunitario;
