The room temporarily saves corporate cars from the new taxation system of the so -called “Fringe Benefit“, Foreseen by the maneuver 2025
This in fact exempt company cars from the new taxation. The theme could reproduce itself during the second half of 2025.
The new rules
The approved measure temporarily cancels the provisions initially by the maneuver 2025, which introduced an increase in the taxation on company cars. The provision, inserted in the so -called Bollette Decree, is expected in the Chamber on April 14 and will then move on to the Senate for the second reading.
Before the changes introduced by the maneuver, the taxation of fringe benefits on corporate cars was based on a percentage of the mileage costcalculated based on the vehicle’s CO₂ emissions: it started from 25% for models with emissions lower than 60 g/km, up to 50% for those with emissions exceeding 190 g/km.
The new system changes criterion: emissions are no longer determining the taxable, but the type of power supply. In this scenario, petrol and diesel they are taxed at 50%, the Plug-in hybrid 20% and electric vehicles only 10%. In fact, the maneuver introduces a more advantageous tax treatment for low -emission company cars, encouraging the adoption of hybrid and electrical solutions.
What the amendment provides
Thanks to the new amendment, a transitional regime is introduced that protects those who ordered a company car by 31 December 2024, with delivery by June 2025. In these cases, the previous rules for the calculation of the tax on fringe benefits. In concrete terms, those who fall within this transitional regime will benefit from a more favorable taxation based exclusively on the vehicle emissions level, without the type of power supply affecting the taxable.
And companies do not renew their car park
The news of the amendment is a breath of oxygen for companies and employees, even if only for a few months. But the new tax regime is not only braking the renewal of the company car parks, with 4 out of 10 Fleet Manager who have already chosen the postponement, but will lead to a strong increase in the costs of the rental fees and in the medium term the composition of the fleets will change, at the expense of those full-hybrid cars.
The “Dear Fisco I write” survey, presented a few days ago at the eleventh edition of the Fleet Motor Day. From the survey conducted on a sample of 98 Fleet and Mobility Manager, a total of about 83 thousand company vehicles, a clear effect of the new legislation in force from January 2025 emerges: over 40% of companies have decided to postpone the renewal of the fleet and indirectly aging their car park, opting for an extension of current contracts. In addition, 11% have started renegotiation with the rental companies, aiming to modify the vehicle or motorization provided for in the contract to orient themselves towards more advantageous solutions from a tax point of view.
According to the survey, one of the most highlighted critical issues concerns the tax treatment reserved for Full Hybridwhich, while representing a concrete option for decarbonisation, are equated with petrol or diesel cars in terms of fringe benefits. This scenario, according to the investigation, will bring a Fleet Manager out of three a exclude them from the new car list. 22% will prefer to extend the current contracts to avoid the impacts of the new legislation, while a further 22% will continue to keep the full hybrid in fleet despite the tax penalty.
