Deduct public transport expenses from your tax return
When filing your tax return, you can deduct the expenses incurred to buy passes. The law provides for an Irpef deduction of 19% on a maximum annual cost of 250 euros. You can deduct your own expenses and those of dependent family members. You can find more information on the website of the Revenue Agency.
Expenses for passes automatically appear in the pre-filled tax return
They are automatically transmitted to the Revenue Agency
- passes purchased by the January 2, 2025 onwards
- loaded onto ATM travel cards
- Paid with traceable systems: credit cards, prepaid cards or other digital channels (not cash)
They are not transmitted automatically
- discounted ISEE indicator passes
- affiliated passes (with companies, municipalities, schools, universities, etc.)
- Esselunga passes
- passes loaded on Trenord travel cards
- passes loaded by Trenord retailers
Expenses for these passes must be entered manually in the tax return. At the bottom of the page you will find how to do it.
Check the pre-filled declaration
Any expenses that cannot be found must be entered manually (below you will find how to do it).
Documents you need to manually enter expenses in your tax return
- Summary of the purchase of passes (can be downloaded from your personal area on this website. Find out how to do it below)
- Other documents proving the payment (summary is not enough: ask your tax advisor for more information)
How to download the summary of passes from the website
- Register or log in to your personal area
- Go to Travel cards, passes > Passes
- If you have not yet saved your travel card, click on Add Travel Card and enter your details
- Click on the > button to see the list of purchases
How to download the passes summary from the app
- Register or log in
- Go to Profile > Travel cards Transport > physical Travel cards or digital Travel card
- If you have not yet saved your physical travel card, please enter the details to retrieve it
- Go to Passes History to see the list of purchases
- Tap Download summary
If you do not want the expenses to be transmitted to the Revenue Agency, you must notify us
a) Please send this form to the opposizioneutilizzospesetrasporto@agenziaentrate.it address between 1 January and 16 March of the year following the year in which you purchased the passes
b) Or send this form to the address protezionedatipersonali@atm.it by December 31st of the year in which you purchased the pass
Answers to frequently asked questions
1) I'm trying to download the expense summary. But the ATM website and app do not recognize the travel card number or tax code, what should I do?
Call 02 48 607 607 for assistance.
2) I don't see my passes, what should I do?
You probably bought them from other operators' sales channels (for example, automatic ticket machines or the Trenord app). In this case, you must contact the operator to obtain the summary of the expenses to be deducted. Or, the passes have been paid in cash, and therefore cannot be traced.
3) I don't see my passes in my personal area, even if I bought them on ATM channels and with traceable systems. How do I do it?
Call us on 02 48 607 607 for assistance.
4) My travel card has expired: how can I download the summary?
If you don't have a new one:
- Register or log in to your personal area
- go to Travel cards, passes > Passes > Add Travel card
- Enter the details of your old travel card
- select the year and click Download Yearly Summary
If you have a new travel card:
- Register or log in to your personal area
- go to Travel cards, passes > Passes > Add Travel card
- Enter the data of the new travel card, the old one will also be called up
5) Can I also indicate the tax code of the person who is making the payment in addition to that of the passing holder?
Yes. But you have to make the purchase from this site. We remind you that this choice can only be made during the purchase of the pass and not after. If purchased from other channels (for example apps, ATM Points, retailers, automatic cash machines) the payment will always and only be traced back to the passing holder.
6) By when do I see the expenses on the pre-filled return?
As soon as the Revenue Agency makes the pre-filled declaration available in your personal area of its website.
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