2013 brings with it a heavy fiscal squeeze on company vehicles, which will have to pay for a sharp cut in the deductibility of costs. In this Guide+ companies, administrators, workers and company partners will find important help in understanding, also thanks to practical examples, the changes introduced by the Stability law and in assessing the impact of the new rules on the management of company fleets. For cars assigned in the context of an employment relationship (self-employed or employee) that binds the user to the grantor, the portion of deductible costs drops from 90 to 70%, while in the case of cars used exclusively on the basis of shareholder status, the deductibility of costs is practically halved as it drops from 40 to 20%. In fact, all these innovations will apply starting from the 2013 financial year (they will therefore enter into Unico 2014) but they must be taken into account in advance already in the calculation of the down payment which will be made in June and November of this year. The Guide+ also draws the general picture of car taxation, with specific chapters dedicated to the provincial tax rates on motor liability, which have already been more expensive for a year and a half, to the provincial transcription tax with respect to which the increases, with the exception for the Provinces of Trento and Bolzano, they started on 17 December 2011. All the other costs are also reviewed, from superbollo and the RC car tax. The questions and answers allow the experts to examine and resolve concrete problems while the section dedicated to documentation hosts all the articles of the law, made more understandable by the explanatory notes. Finally, the link system allows access to all the reference standards, with a simple click.
http://www.ilsole24ore.com/psu/norme-e-tributi/2013-01-14/guidap-tasse-auto.shtml
14 January 2013 – Il Sole 24 Ore
