You never thought it would eventually come. Yet on August 20 the procedure for cancel the car tax. Of course, the measure is not for everyone. But who has some tax bills under 5,000 euros issued and unpaid between 2000 and 2010. Those who have always paid their taxes will not be happy. A little more those who were pressed by the tax authorities to regularize the position. But the recovery cost is too high compared to the expected revenue. So from August 20 the process that will lead up to November 2021 to notify the cancellation of the car tax to the beneficiaries of the amnesty signed by Draghi. In the meantime, however, whoever makes a work tool from the car will receive a refund for the 2020 road tax. Finally, some concessions that are instead connected to certain subjective and objective conditions. While the regions reactivate the collection of the car tax after the suspension.
Canceled car tax: the beneficiaries of the mini amnesty
The support decree of March 2020 introduced a rule that in fact he canceled the tax bills under 5,000 euros issued first by Equitalia and then by the Revenue-Collection Agency between 2000 and 2010. A quarrel that had embarrassed the political forces but on which the mediation of Prime Minister Mario Draghi had intervened. All tax payables entered in the role between 2000 and 2010 for an amount not exceeding 5,000 euros relating to natural and legal persons whose total income generated in 2019 was not more than 30,000 euros, they could be canceled. Among these is also the car tax.
The implementing decree of the Ministry of Economy and Finance established the procedure on 14 July. But you have to wait for the August 20 when the Revenue-Collection Agency sends to the Revenue Agency the tax codes of taxpayers who have one or more debts registered in the role, dating back to the decade 2000-2010. This transmission serves to ensure that theRevenue Agency may to verify Which tax codes will receive the cancellation of debts and any unpaid car tax. In fact, the control of the income limit is up to the Revenue Agency taken from which the tax returns or the CU of 2019 are filed.
The whole procedure should be completed by 30 November 2021, deadline within which the collection agent will transmit to the entities holding the credits registered in these roles, the list of canceled quotas.
Canceled car tax: how to check its status
The implementing decree of the MEF of 14 July makes no express provision of how the taxpayer will be informed of the cancellation of the car tax. The entire process connects the Revenue Agency, the Revenue Agency-Collection and the creditor body that will receive the communication of which will be the tax codes of the taxpayers on which the debt has been canceled. Recalling that the car tax is a regional tax, the various regions will be notified of taxpayers who did not pay the car tax between 2000 and 2010 and have received the ok to cancel. But the how will taxpayer know if his debt has been canceled? No direct communication to the taxpayer is envisaged. But the taxpayer you can check in the private area of the Revenue-Collection Agency website, if in the documents (folders / notices) included in your payment plan of the “Scrapping-ter” and / or the “Balance and excerpt”, there are charges entrusted to the Collection Agent from 1/1/2000 to 31/12 / 2010 falling within those with a residual amount up to 5 thousand euros, calculated as of 23/03/2021, for which the law provides for cancellation. With the same procedure, starting from October you will be able to verify the cancellation.
2020 car tax: the refund is underway
For other taxpayers, however, there is another good news because they will receive the rpayment of the car tax paid in 2020. This happens in Lombardy who decided to intervene in support of a specific good category of workers who suffered a lot in 2020: the trade intermediaries, that is, those who cause lockdowns and a ban on the circulation of cars, in fact they have not been able to use their main working tool: the car. Despite having paid for it in 2020, the Lombardy region has decided to reimburse it. The requirement is to having paid the tax in 2020. The reimbursement it will not take place through a discount on the 2021 stamp or as a tax credit. But it will happen by bank transfer as a refund of the amount due. Micro-enterprises duly registered with the Business Register for both vehicles (4 wheels) and mopeds receive the reimbursement of the 2020 vehicle tax.
Always the region Lombardy for 2020 he had instead granted the suspension of the payment of the car tax for other categories of users who still used cars and other vehicles as work tools: i taxi drivers, chauffeured rentals, buses.
Car tax 2021: regional discounts
Since the car tax is a regional tax, each region can apply particular advantageous measures in favor of its citizens. Once again the Lombardy region intervenes to make the car tax lighter, allowing all owners of a vehicle for which the car tax of receive a 15% discount on the total amount. This discount is for everyone, because the measure provides that in the event that the taxpayer agrees to pay the car tax with the bank domiciliation, the amount that will be charged will automatically be reduced by 15%. For those who had already made the domiciliation, and enjoyed a 10% discount, will receive a 15% discount from 2021. THE advantages of the domiciliation of the car tax with this discount are two:
- the 15% discount, equal to almost two months of car tax
- do not forget to pay the car tax with the risk of incurring penalties and interest.
Can request domiciliation of the car tax:
- citizens residing in Lombardy or registered in the Register of Italians Resident Abroad (AIRE), who are owners of one or more vehicles or tenants (only if the lease starts from January 1, 2017);
- citizens who pay on behalf of the owner or tenant of the vehicle (for example: spouse, cohabitant, child, grandchild, etc.);
- legal persons, including public ones, owning no more than 50 vehicles.
To request a bank domiciliation, you can send the request to the Lombardy Region via Postal mail or online.
Also there Campania region apply one 10% discount% to those who carry out the bank domiciliation of the car tax.
Super stamp car: it works for the cancellation
Those who own cars with larger displacements must pay one in addition to the car tax additional fee call super stamp. This is a tax applied to all vehicles with power greater than 185 Kw. It is the large-displacement cars that are often also the ones with the highest CO2 emissions. For these cars, the stamp is paid according to the rates applied by each region for kw from 1 to 185. Per every kw exceeding 185th, one applies additional fee which must be paid separately with the F24 model. The tax that must be paid is
- 20 euros for each excess kilowatt, for vehicles with at least 5 years, calculated from the date of registration;
- 12 euros for each excess kilowatt, for vehicles with at least 10 years, calculated from the date of registration;
- 6 euros for each kilowatt in excess, for vehicles over 10 years old, calculated from the date of registration.
No amount for vehicles over 20 years old, calculated from the date of registration.
A proposal from the Honorable Member Manuela Gagliardi points to eliminate the super-stamp. A national proposal which, if approved, applies equally to all regions, which would therefore lose some tax revenue. But the trade off is between the relaunch of the auto sector, even on large-displacement cars with reduced emissions (think of electric or hybrid models even on racing cars) and the loss of revenue.
Car tax: all exemptions
Finally, it should also be remembered that, even if the car tax is a tax that must be paid by anyone who owns a vehicle, that is the holder of the vehicle, there are some categories that are exempt by law.
Among these are the citizens who have been recognized as one state of severe handicap, certified by a medical-legal commission pursuant to law 104. For them, the exemption from the car tax is definitive and can be requested either on the vehicle registered to the owner of the law 104 that of his own cohabiting as long as it is fiscally dependent.
The application for exemption is to be submitted only once to an ACI delegation.
They are also exempt from paying the car tax owners of vehicles that have been registered for more than 30 years. While, vehicles with a date ofregistration of over 20 years, if present in the list of historic vehicles enjoy a reduction of the car tax equal to 50% applied to the amount to be paid.
For a limited time, however, they are exempt from paying the car tax citizens who own a electric car. The exemption is at least 5 years. The payment is then reduced by 50%. Furthermore, super tax is not paid on electric cars for at least 5 years from the date of registration of the vehicle.
For hybrid cars, on the other hand, each region has adopted different measures.
Suspension of car tax: still a few hours
As a result of the covid-19 pandemic, some regions have in fact the payment of the car tax has been suspended, postponing it for a few months. For most of the regions the suspension terms have expired and therefore the taxpayers have had to regularize the position.
Instead in Emilia-Romagna, Veneto and Piedmont a few more hours of suspension. This ends July 31st. In the Veneto and Emilia-Romagna regions, taxpayers with a car tax with an expiration date referring to May 2021, are required to payment of the car tax by 2 August 2021. While still on 2 August the taxpayers of the Piedmont Region must pay the car tax with expiry date referring to June 2021.
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Expert in ethics and controls, aspiring journalist, born in 1976.
I graduated in Political Economy from theBocconi University, and I have a Master in Management in the “public utilities” sectors at MIP. Since 2001 I have been involved in audit, compliance and risk management within multinational companies in various sectors, such as: *IT, Luxury, GDO, Gaming, assuming roles of responsibility and team management. Passionate about ethical issues in business, for some years I have also been dealing with ethical sustainability of companies and alternative finance.
My motto is? “Anything can be done when the truth is seen through the eyes.”
