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Goodbye benefits: the bitter surprise for car owners deal It is contained in the 2021 Budget Law that further toughens the taxation of the additional benefit already “adjusted” as of July 1.
What is it about
Let’s start by saying that the Stripe The benefit is a type of compensation that is paid to particular categories of employees, which is reported in the payment receipt, in addition to the salary and that the worker can use free of charge. Now, however, the government has also decided to cut benefits for this category of worker: car models that have been spared from the squeeze so far will see profit sharing taxation increase by more than 30%, unless there is an intervention of the regulations. it is expected to enter into force.
Yes, because in addition to the damage there is also an insult: it is the concomitance of three laws (the 160/2019, that of the 2020 Budget in paragraphs 632 and 633 and the EU Regulation 2017/1153) to cause this new taxation. As reported IlSole24oreIn this way, the taxable portion of the assignee employee of the vehicle is increased, expressed as a percentage of the annual cost per kilometer calculated by the ACI for the model in use (the cost tables to be used have just been published in the Official Gazette 2021).
Here is the updated taxation
The percentage indicates the assumed number of kilometers traveled each year outside of work and is a fraction of the 15 thousand kilometers assumed by law as the total annual distance of the car. Until June 2020 it was 30% for all while, as anticipated, from July it went to higher values when emissions of CO2 exceed 160 g / km: 40% in the range of 161-190 g / km and 50% from 191 g / km.
In 2021, however, it will go to 50% in the first band and 60% in the second with even higher values of 20-30%. The latter end in the Duv (Single Vehicle Document, the current registration certificate) and are the reference on which to determine taxation. The EU regulation introduced the detection Fuel consumption and CO2 emissions with the Wltp cycle: accelerations and speeds much closer to real driving than before. As previously assumed, the transition to the new Wltp would have resulted in more penalizing data and was taken into account when incentives and eco-tax thresholds were reformed. This was not the case for fringe benefits: if Parliament does not introduce some changes, sanctions will be triggered for more than one model.
In addition, it will also affectelevation of the taxable shares for next year already provided for by law 160/2019 The CO2 thresholds established by this standard excluded most company cars from charges: 160 g / km were exceeded only by large cars and some mid-size gasoline cars, while above 190 g / km there were mainly luxurious or very sporty models. Now things are destined to change, to choose a car that is not subject to penalties it will be necessary to inform yourself in a timely manner about the version and equipment that interests you.
