{"id":58589,"date":"2024-11-26T15:48:27","date_gmt":"2024-11-26T14:48:27","guid":{"rendered":"https:\/\/www.autorita-trasporti.it\/?post_type=cpt_contributo&p=58589"},"modified":"2025-10-02T14:55:24","modified_gmt":"2025-10-02T12:55:24","slug":"contribution-for-the-operation-of-art-2024","status":"publish","type":"cpt_contributo","link":"https:\/\/www.autorita-trasporti.it\/en\/contributi-per-il-funzionamento\/contribution-for-the-operation-of-art-2024\/","title":{"rendered":"Contribution for the operation of the Authority \u2013 2024"},"content":{"rendered":"

Posted on 19 March 2024<\/em><\/p>\n

On the basis of the Prime Minister\u2019s Decree of 8 January 2024<\/a>\u00a0 which approves and enforces the Authority\u2019s Decision No. 194\/2023 of 7 December 2023<\/a> supplemented by Resolution No. 104\/2024 by the Secretary-General, <\/a>\u00a0\u00a0the declaration and payment procedures of the 2024 contribution due by the economic operators in the transport sector are outlined here below.<\/p>\n

Economic operators with a turnover exceeding EUR 5,000,000 (EUR 5 million\/00), without prejudice to any exclusions or deductions that may exempt them from the payment of the contribution, shall report to the Authority, by 30 April 2024, the personal and economic data requested through the online service made available by the Authority<\/a>.<\/p>\n

The declaration shall be signed by the legal representative or, for companies not resident in Italy and with no permanent establishment in the State territory, by the tax representative or directly by the foreign entity through direct identification with digital or handwritten signature, attaching a copy of the identity document. In support of the declaration, they shall sign and submit an analytical list specifying the exclusions invoked. Where the latter exceeds the threshold of 20% of turnover and the economic operator has a turnover of EUR 10.000.000 or more (EUR 10 million\/00), it will be necessary to submit a statement concerning these exclusions, signed by the statutory auditor or statutory audit firm or, alternatively, by the board of auditors of the economic operator concerned.<\/p>\n

Without prejudice to the criminal penalties provided for by law in the event of false statements, the non-submission or late submission of the declaration, and the provision of incomplete or untrue information in the model, implies the application of the penalties referred to in Article 37 of Decree-Law No. 201 of 6 December 2011,<\/a> converted into Law No. 214 of 22 December 2011, as amended.<\/p>\n

In cases of excusable and\/or bona fide errors in the reporting procedure, and provided that no substantial audit has been initiated on the relevant position, the economic operator may, within the year following the contribution period in question, voluntarily implement corrective measures to regularize its reporting and payment obligations. This can be done without incurring penalties or additional late payment interest.<\/p>\n

On the basis of the above-mentioned law, economic operators with a contribution amount equal to or less than EUR 2.500,00 (two thousand five hundred\/00 euro) are exempt from the payment obligation.<\/p>\n

Companies undergoing liquidation and\/or subject to insolvency proceedings with sole liquidation purposes as of 31 December 2023 are also exempt from payment. For companies in liquidation and\/or subject to insolvency proceedings with sole liquidation purposes as of 1 January 2024, the contribution shall be payable for the period from that date until the date of liquidation and\/or subjection to insolvency proceedings with sole purpose of liquidation.<\/p>\n

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  1. In order to determine the turnover for contribution purposes, the Authority\u2019s Decision No 194\/2023, \u00a0along with the operational instructions provided in Resolution No. 104\/2024 \u00a0by the Secretary-General, in addition<\/a> to providing detailed information on the calculation, specifies that the following items must be excluded from the total revenue:any revenue arising from activities not falling within the Authority\u2019s areas of competence as identified in its Decision No. 194\/2023<\/a>;<\/li>\n
  2. revenues arising from activities carried out abroad;<\/li>\n
  3. grants for expenditure on plant and equipment or on investment, received and accounted for in the income statement;<\/li>\n
  4. revenues from activities carried out in the postal market for undertakings holding authorisation for the postal service;<\/li>\n
  5. capital gains and extraordinary income arising from sale transactions of immovable property;<\/li>\n
  6. contingent assets;<\/li>\n
  7. compensations for damage exclusively related to corporate assets;<\/li>\n
  8. amounts due for reimbursement of advances in the name and on behalf of the other party.<\/li>\n<\/ol>\n

    In addition, for the purpose of preventing duplication of contributions in the turnover calculation, the following revenues are excluded:<\/p>\n

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    1. in case of a single transport contract only, the revenues deriving from the charging of services of the same type rendered to another operator subject to the contribution;<\/li>\n
    2. the revenues deriving from specific lease, chartering and rental of transport vehicles (without driver\/operator, bareboat, or dry lease), after communication, of the details of the lessee or renter and provided that the contribution is paid by the latter.<\/li>\n<\/ol>\n

      In \u00a0Decision\u00a0 No. 194\/2023<\/a> , as supplemented by Resolution No. 104\/2024 of the Secretary-General, \u00a0it is provided that, in the case of revenues generated by undertakings in a consortium providing transport services, the contribution will be paid by the latter for the services falling within its remit and, to avoid duplication of payments attributable to the same revenue share, the member undertaking will exclude revenues from the transport services provided to the consortium. In any case, the member undertakings are required to fulfil the reporting obligation and, in relation to the services outside the consortium, the contribution obligation.<\/p>\n

      Specific methods for identification of the relevant turnover for contribution purposes are provided for economic operators providing air transport and maritime and inland waterway transport services for passengers and\/or freight.<\/p>\n

      In addition, exclusions have been granted for the following sectors or categories of transport operators:<\/p>\n