The consolidated text of income tax (TUIR) approved by decree of the President of the Republic 22 December 1986 number 917 establishes in article 51, paragraph 1, that the relevant employee income for tax purposes is represented by all sums and values in gender, in any capacity perceived in the tax period also in the form of liberal disbursements.
By virtue of the tax legislation, the income that detects for the calculation of regional and municipal Irpefs and additional additions is represented not only by the sums in the cash recognized in the paycheck by way of remuneration but also by all those goods and services insured to employees in the form of fringe benefits (salary in nature).
The Tuir deals with the taxation of fringe benefits dividing them into three groups:
- non -taxed fees;
- compensation in nature taxed according to the so -called “normal value” defined by article 9 of the same consolidated text;
- compensation in nature taxed according to a “conventional value”.
Attention to the date of signing the contract
Depending on the date of signing the concession contract of thecar for promiscuous use apply Three different regulationsdue to:
- contracts stipulated until 30 June 2020;
- contracts stipulated from 1 July 2020 to 31 December 2024;
- Contracts stipulated from 1 January 2025, affected by the changes referred to in law number 207/2024.
Contracts stipulated until 30 June 2020
For vehicles for promiscuous use, assigned with contracts entered into until 30 June 2020, contributions and fees are calculated on 30% of the amount corresponding to an annual conventional travel of 15 thousand kilometers, calculated on the basis of the type of vehicle taking as reference the tables of the Automobile Club Italia (ACI) annually updated and published in the Official Gazette by 31 December of each year, with regard to the period subsequent tax.
Contracts stipulated from 1 July 2020 to 31 December 2024
For the calculation of contributions and taxes, with reference to vehicles for promiscuous use assigned to employees with contracts stipulated from 1 July 2020 to 31 December 2024 And registered from 1 July onwardsthe sum obtained is considered by applying the annual conventional travel of 15 thousand kilometers to the corresponding amount, calculated on the basis of the type of vehicle by virtue of the Aci tablesthe following percentage rates:
| Carbon dioxide emissions | Percentage of the amount corresponding to an annual conventional travel of 15 thousand kilometers |
| Not exceeding 60 grams per kilometer | 25% |
| Between 61 and 160 grams per kilometer | 30% |
| Between 161 and 190 grams per kilometer | 50% |
| From 191 grams per kilometer onwards | 60% |
On the contrary, for vehicles assigned for promiscuous use:
- with contract entered into from 1 July 2020 onwards;
- registered until 30 June 2020;
The normal value of the asset is taken, net of the use of the vehicle in the interest of the employer (Revenue Agency Resolution August 14, 2020, number 46/E).
Contracts stipulated from 1 January 2025
The maneuver 2025, article 1, paragraph 48, intervenes further modifying the legislation on the tax and contribution treatment of the company vehicles granted for promiscuous use of employees.
In particular, for the achievement of the objectives of ecological and energy transition, mitigation and adaptation to the climate changes provided for in the programmatic documents, article 51, paragraph 4, letter a) of the Tuir provides that, for motor vehicles, motorcycles and newly registered mopeds, granted in promiscuous use with contracts stipulated from 1 January 2025for the calculation of contributions and taxes, the 50% of the corresponding amount At an annual conventional travel of 15 thousand kilometers, determined by virtue of the mileage cost that can be deduced, due to the type of vehicle, by the ACI tables.
The 50% percentage is reduced:
- 10% for exclusively electric traction battery vehicles;
- 20% for hybrid electric vehicles plug-in.
Sums net of what was detained to employees
Regardless of the date of stipulation of the vehicle concession contract, the sum to be subject to tax and contributory taxation must be assumed net of the amounts, including VAT, possibly detained to the employee or paid by this. It follows that No sum He contributes to the calculation of contributions and taxes if the retained or the consideration of the employee are superior to the flat -rate amount resulting from the ACI tables.
