Tax on petrol and diesel company vehicles has been doubled.. The budget law currently under discussion bans from 2025 new vehicles that will be given to employees for professional and private use by companies, who will pay more in return. The principle falls within the scope of the 3.5 billion cut in environmentally harmful subsidies (SAD), which was predicted by the Pnrr and the Structural Budget Plan (PSB) by 2030.
The usual
A move that will add to that. Irpef and Partnership Tax Amendment of “Provisions relating to methods of determination of tax base for IRPEF purposes of income derived from company vehicle (motor vehicles, motorcycles and mopeds) provided to employees for mixed use” in the worker’s payslip. to do
It’s a further squeeze on the company’s cars, which they are. Punished Today, by the tax authorities based on the car’s CO2 emissions: Currently, in fact, vehicles assigned to employees are taxed as a fringe benefit by workers according to a flat rate determination criteria.
As of today, the Treasury has decided. 30% The part of the price calculated on the mileage of 15 thousand kilometers of a conventional car, and based on the operating cost per kilometer that can be estimated from the national tables that the Automobile Club of Italy, which contributes to the taxability. . Earnings for cars with harmful emissions between 60 and 160.
The threshold beyond which the forward percentage rises to 50%. 60% if it is more than 190 grams. CO2 per km
A segment that accounts for about 90% of the company’s cars in circulation, while the regulation sets a percentage for those who opt for electric and plug-in vehicles. 25%. Finally, two s are set for historyExemption limit of one thousand and two thousand euros which allows you to cancel the weightage of fringe benefits recognized by the employer on the employee’s salary.
Change in maneuver
The change envisioned in the 2025 budget would adjust the percentage, to establish fixed contracts on gasoline or diesel company cars starting January 1, 2025. A share of 50%, reduced to 20% In case of giving plug-in hybrid electric vehicles to employees and 10% in case of giving battery electric vehicles.
According to what is said in Article 7 of the maneuver, in the section that contemplates “measures to reduce environmentally harmful subsidies”, it is envisaged that, “motor vehicles Article 54, paragraph 1, letters indicated in a) c) and m) of the Highway Code, according to the Legislative Decree of April 30, 1992, n. are given for, “will mobilize 50% of the amount corresponding to the traditional mileage of 15,000 km from the national tables that the Automobile Club of Italy must prepare by November 30 of each year and contact the Ministry of Economy and Finance, which Publishes it as of December 31, from the following tax period, of any amount net employed”
A percentage that we further read, “has decreased. 10% for battery powered vehicles Especially with electric traction or 20% for plug-in hybrid electric vehicles” From the law, the government of Georgia Maloney calculates a positive financial impact in 2025 equal to 25.2 million.