What happens if the vehicle changes hands? In this regard, specific legislation intervenes that establishes who and when will have to pay the car tax.
The car tax will remain. Having dispelled all doubts about the possible cancellation (as we have seen that there will not be), all the essential prerogatives for the balance of the car tax remain. The only exception concerned unpaid debts relating to the decade 2000-2010 and for figures below 5 thousand euros. For the rest, even if any new measures remain the prerogative of the Regions, the car tax remains for all those vehicles regularly registered in the national register. The payment terms will have to be respected like all other years, although attention will have to be paid to the new directives on polluting vehicles.
However, it will not be the only possibility to keep an eye on. The typical situation that could change the cards on the table is the sale of the car. A borderline case that often ends up insinuating doubts as to who is really required to pay the tax. To dispel any possible uncertainty, it would be enough to rely on the law in force. To be precise, in paragraph 29, article 5 of Law Decree no. 953 of 1982, in which it is clearly specified that owners, usufructuaries, purchasers with retention of title are required to pay. In practice, users from the public automobile register.
Car tax, who and when to pay if the vehicle is sold
Obviously, the obligation to pay lapses when the vehicle is canceled from the register. Furthermore, this obligation will only exist for the tax periods in which the vehicles are used. When they are the object of sale, therefore, the Ministerial Decree 462/98 of the Ministry of Economy intervenes, in which it is specified that the is due for passenger cars and motor vehicles for mixed transport with petrol, diesel, LPG or methane engine. The same goes for electric motors with a fiscal power greater than 9 horsepower, if registered up to 31 December 1997. The same goes for hulls registered in the public registers and with effective power greater than 35KW or 47 HP. In the case of first registration, the car tax must be paid starting from the month in which the registration took place. Within the next if it happened in the last ten days of the month.
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For this it is good to keep an eye on the registration date. But even in the case of sale of the car, the payment will follow precise rules linked to the moment of the passage. Specifically, the owner must pay the car tax on the last day for making the payment. If, for example, the fee can be paid by the 30th of the following month at the expiry date, the person who, on that date, is the owner of the vehicle will bear the payment. The general approach remains this, net of possible territorial changes. The stamp, in fact, remains a regional tax, with decision-making possibilities also regarding the regulations on polluting vehicles.
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