The car tax, that is, the tax due for owning a car registered with the Pra, must be paid annually regardless of whether or not the vehicle concerned is used. Generally it is the region of residence of the owner of the vehicle that sends the communication of the deadline well in advance, however unforeseen events may occur in this regard, such as for example the loss of the same.
The tax is generally managed by the Regions or, as regards Bolzano and Trento, by the autonomous provinces. The only exceptions are represented by Sardinia and Friuli Venezia Giulia, in which the management is entrusted directly to the Revenue Agency.
When is the withdrawal of the license plate
In the event that the car tax is not paid within the established terms, generally on the last day of the month following that of registration of the vehicle, a series of consequences can be encountered. In fact, it will become necessary to pay, in addition to default interest equal to 0.3% per annum, also the foreseen ones sanctions, which increase with the increase of the delay. Within 14 days from the due date, by taking advantage of the industrious repentance, + 0.1% of the total stamp duty is reached for each day of delay; between the fifteenth and thirtieth day, the fine rises to 1.50%; between 30 and 90 days of delay, the increase reaches 1.67%; beyond this threshold, but within the year of delay, the increase is equal to 3.75%. Beyond the year of delay, the possibility of accessing the active repentanceand the penalty reaches 30% of the amount due for the stamp duty: furthermore, interest is added, equal to 0.5% for every six months of delay.
If you exceed even three years of delay, the compulsory collection can start, for which the administrative detention of the car and the attachment of the current account of the owner of the same is foreseen. As a last and most extreme consequence, it is possible to incur the withdrawal of the license plate of the vehicle, as well as its cancellation from the Public Vehicle Register (Pra). In such a case, if the taxpayer wishes to use the same car again after having paid his debt, he will have to proceed with a new registration.
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