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Generic Tax Name Motor vehicles tax - Regional motor-vehicle taxes
Tax name in the national language Tasse automobilistiche
Tax name in English Regional motor-vehicle taxes
Member State IT-Italy
Tax in force since 1992/12/30
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Dlgs n° 504 of 30 December 1992 and the instruments specified therein; DPR n° 39 of 5 February 1953.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Regions governed by ordinary statute.

 
Geographical Scope

Local tax (regional scope)

 
Taxpayers

The keepers of vehicles registered in the PRA (Italiano motor vehicle regoster).

 
Tax object and basis of assessment

The tax is calculated depending on the power of the vehicle in the case of cars, buses and road tractors, and on capacity in the case of lorries.

 
Deductions, Allowances, Credits, Exemptions

ONLUS (Non-profit organizations), disabled persons, vehicles for military purposes, vehicles belonging to the fleet of the Italian Republic Presidency

 
Rate(s) Structure

Established by regional law, at not less than 90 % nor more than 110 % of the amount established for the previous year.

 
Tax due date

The tax is due on certain deadlines set by Ministerial decree No. 462 of 18 November 1998.

 
Tax collector

"Automobile Club d'Italia" (Italian automobile club) - ACI, and the other bodies entrusted by each region.

 
Special features

The revenue data includes the amount of the State tax (see “Motor vehicles tax - Tax on motor vehicles”).

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59db + d29ba

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 6,367.00 EUR 0.39
2011 5,924.00 EUR 0.36
2010 5,628.00 EUR 0.35
2009 5,665.00 EUR 0.36
2008 5,781.00 EUR 0.35
2007 5,753.00 EUR 0.36
2006 5,262.00 EUR 0.34
2005 4,974.00 EUR 0.33
2004 4,741.00 EUR 0.33
2003 4,814.00 EUR 0.35
2002 4,484.00 EUR 0.33
2001 4,542.00 EUR 0.35
2000 4,296.00 EUR 0.35

Comments