D.M. n° 435 of 1998/11/27 (G.U. n° 294 of 1998/12/17); D.Lgs. n° 446 (art. 56) of 1997/12/15. |
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Local tax (provincial scope). |
Persons requesting the formal act of registration of a vehicle in the PRA (Italian motor vehicle register). |
Declaratory instruments or instruments conferring a legal status referred to vehicles adapted for disabled persons are exempt from the provincial registration tax. Art. 56 of legislative decree No. 446 of 1997 includes the main allowances, reductions and exemptions. |
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The tax is paid at the time of requesting the formal act. |
Automobile Club d'Italia (Italian automobile club) - ACI, the body managing the PRA; the provinces, under a regulation, can collect the tax directly or entrust its collection to one of the bodies referred to in Art. 52 of legislative decree no. 446 of 1997. |
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