Public transport passes can be deducted

You can deduct the expenses for purchasing travel passes. The law provides a 19% deduction on a maximum annual cost of 250 euros. You can deduct your own expenses and those of dependent family members. More information can be found on the Revenue Agency's website.

From 2025, expenses for travel passes will automatically appear in the pre-filled tax return

• For all passes purchased from January 2 onwards, we will send the expense to the Revenue Agency.
• Pay for the pass with a traceable system: debit card, credit cards, prepaid cards, or other electronic systems. Not in cash.
• You will find the expense in the pre-filled tax return.

Note: Subsidized travel passes based on ISEE indicator and those with specific agreements are not automatically transmitted. These must be manually entered in the tax return. Refer to the instructions provided below.

Manual Tax Return Notifications

Send the appropriate form to the Revenue Agency by email within the specified deadlines:

• Revenue Agency form to opposizioneutilizzospesetrasporto@agenziaentrate.it (January 1 - March 16).
• Self-certification form to protezionedatipersonali@atm.it (by December 31).

Documents for Manual Entry

• Summary of purchases (download from your Personal Area on atm.it).
• Other documents proving payment. Consult your tax advisor for details.

Downloading Your Summary from the website

• Register or log in your personal area.
• Navigate to Cards > Passes.
• Click the "Add Card" button to link your card.
• View the list of purchases and download the summary.

Downloading the subscription summary from the app

• Register or log in
• Go to Profile > Transport Cards > Physical Cards or Digital Card
• If you haven't saved your physical card yet, enter the details to retrieve it
• Go to Passes history to see the list of purchases
• Tap Download Summary

Only Traceable Payments Allowed

As with all expenses, only passes paid via traceable systems (credit/prepaid cards, etc.) can be deducted. Cash payments are not eligible.

Frequently Asked Questions

1. Can I indicate a payer's Tax Code instead of the pass holder's?
Yes, but only via purchases made on our website.

2. When will expenses appear in the pre-filled tax return?
Once the Revenue Agency provides the pre-filled document online.

3) What do I have to do if the website or app does not recognize the card number or tax code?
Call 02 48 607 607 for assistance.

4) My card has expired: how can I download the summary?
If you do not have a new one:

• Register or log in to your personal area.
• Go to Cards, passes > Passes > Add Card.
• Enter the details of the old card.
• Select the year and click Download annual summary.

If you have a new card:

• Register or log in to your personal area.
• Go to Cards, passes > Passes > Add Card.
• Enter the details of the new card, the old one will also be recalled.

5) I do not see my passes, what can I do?
You probably bought them from sales channels of other operators (e.g., vending machines or the Trenord app). In this case, you need to contact the operator to obtain the summary of expenses to be deducted.