To which vehicles do they apply and since

Fringe Benefit Auto Company, the new tax discipline in force since 2025. Moreover, For vehicles of the companies in promiscuous use of the employees. However, the new rules do not apply if the vehicle has been ordered by the end of 2024 and delivered to the worker within the first half of this year. Furthermore, Nothing changes for cars registered. Meanwhile, assigned to the worker from 1 July 2020 to 31 December 2024: the old rules are worth until the natural expiry of the contracts. Therefore, These are some of the clarifications contained in circular no. For example, 10/E. with which the revenues illustrate the tax discipline applicable to the vehicles granted as Fringe Benefit, as modified by the Budget Law 2025 llegge n. 207/2024) and by the “Bollette” decree (Legislative Decree 19/2025) to encourage sustainable mobility. The document also provides which vehicles do they apply the operational instructions for the application of the new regime. clarifies, even with practical examples, in which cases the rules in force can still be applied until 31 December 2024.

The novelties of the Budget Law – Which vehicles do they apply

From 1 January of this year the rules for the taxation of corporate vehicles granted to employees in promiscuous use have changed. therefore both for work and for personal needs. The 2025 budget law has in fact provided for new percentages to determine the value of the fringe benefit. differentiated according to the environmental impact of the vehicle. In particular. for motor vehicles, motorcycles and mopeds granted with contracts stipulated from 1 January 2025 onwards, the value of the fringe benefit that contributes to the formation of taxable employee income is determined by applying 50% of the annual mileage cost which vehicles do they apply (defined on the basis of the ACI tables), net of the sums possibly deductions to the employee. This percentage drops to 10% for exclusively electric traction battery vehicles and 20% for the hybrid plugs in. The new discipline applies to vehicles which. from 1 January 2025, are registered, the subject of concession contracts in promiscuous use and delivered to the employee.

The transitional period

To ensure a gradual application of the new provisions. the legislator has provided, under specific conditions, the possibility of applying, also in the first semester 2025, the old percentages for the determination of the values ​​that make up Fringe Benefit. In particular. the taxation system envisaged until 31 December 2024 remains valid not only for the vehicles granted in promiscuous use of employees between 1 July 2020 and 31 December 2024, up to the natural expiry of the contracts, but also for the vehicles ordered by the which vehicles do they apply employer by 31 December 2024 and delivered to the employee between 1 January and 30 June 2025.

The circular also specifies that. if the vehicle ordered by the end of 2024, in relation to which the registration requirements, stipulation of the contract and delivery have occurred from 1 January to 30 June 2025, fall among those at low emissions that benefit from new more favorable percentages (10% for electric, 20% for plug-in hybrids), the new most advantageous system is considered applicable.