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Generic Tax Name Motor vehicle tax - Tax on motor vehicles
Tax name in the national language Tassa sulla circolazione degli autoveicoli
Tax name in English Tax on motor vehicles
Member State IT-Italy
Tax in force since 1953/02/05
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/02/22
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

Consolidated law on motor vehicle taxes by DPR n° 39 of 5 February 1953 (supplement to GU n° 33 of 10 February 1953) and subsequent amendments.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The State and, in the case of Sicily as from 1 January 1992, the Region (article 23 of Dlgs n° 504 of 30 December 1992).

The regions governed by ordinary statute apply a tax on vehicles and motor boats which are subject to the State tax on motor vehicles and are registered in the region, and on vehicles which do not require registration and belong to persons resident there. This tax is fixed at a rate not exceeding 110 % and not below 90 % of the State tax, which is reduced by 50 % in the regions governed by ordinary statute. The regional tax is subject to the same rules as the State tax on motor vehicles.

 
Geographical Scope

 
Taxpayers

Owners of motor vehicles, whether or not they use them. For bicycles with auxiliary motor the tax is due only for the tax periods during which they are used.

 
Tax object and basis of assessment

The basis of assessment depends on the type of vehicle and cylinder capacity in cc (bicycles with auxiliary motor, light motor cycles and light motor cycle and side-car combinations, light motor vans); horsepower rating (for all other motor vehicles used for passenger transport and for mixed passenger and goods transport, and for motor boats); number of seats (trailers used for passenger transport); total authorised laden weight (motor vehicles and trailers used for goods transport); number of persons the vehicle can carry, and authorised weight (lorries authorised to carry both passengers and goods at different times).

 
Deductions, Allowances, Credits, Exemptions

Reliefs:

Certain motor vehicles used for special kinds of transport or having certain specific characteristics.

 
Rate(s) Structure

 
Tax due date

 
Tax collector

The tax is normally payable to the registration offices. However, under an agreement with the public authorities payment may at present be made either directly to the collecting offices of the Automobile Club of Italy or into a post‑office account held by that body.

 
Special features

The amount of the State tax is included in the form of “Motor vehicles tax - Regional motor vehicle taxes”.

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d59db + d29ba

Comments

The amount of the State tax is included in the form of  “Motor vehicles tax - Regional motor vehicle taxes”.