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Generic Tax Name Regional excise on motor fuel
Tax name in the national language Imposta regionale sulla benzina per autotrazione
Tax name in English Regional excise on motor fuel
Member State IT-Italy
Tax in force since 1991/01/01
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

D. Lgs of 21 December 1990 n° 398 and Law 28 December 1995 (Finance Act 1996); Budgetary law for 2008; D.M. 30 July 1996.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Regional tax.

 
Taxpayers

Distribution agent; oil companies that are the sole suppliers of such plants, which can be commissioned to pay the tax.

 
Tax object and basis of assessment

Motor fuel supplied by distribution plants located in each Region.

 

 

The tax can be differentiated depending on where the distribution plant is located and taking into account specific market conditions.

 
Deductions, Allowances, Credits, Exemptions

All regions establish by law the terms and conditions of tax collection, also through advance payments, as well as penalties that must range between 50 and 100% of the tax evaded.

 
Rate(s) Structure

Up to 0.0387 € / litre

 
Tax due date

The tax is paid at the deadlines estblished by regional laws.

 
Tax collector

The tax is paid by the plants directly to the regions, while the Agenzia delle Dogane (Customs Agency) is in charge of assessment, liquidation and forced collection.

 
Special features

The amount of tax recovered is included in the form “IT - Excise duty - Energy products".

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214a

Comments

The amount of tax recovered is included in the form "IT - Excise duty - Energy products".