Fringe benefit auto aziendale

Si prende il costo chilometrico ACI del modello, lo si moltiplica per la percorrenza convenzionale di 15.000 chilometri annui e si applica la percentuale prevista per la alimentazione: 10% per le elettriche, 20% per le ibride plug-in, 50% per tutte le altre. Non conta quanti chilometri hai fatto davvero.

No, e qui si sbaglia spesso. La percentuale del 20% vale solo per le ibride ricaricabili dalla presa. Le full hybrid autoricaricabili e le mild hybrid a 48 volt restano al 50%, esattamente come una benzina o un diesel.

Per le vetture che superano il periodo quinquennale il valore del fringe benefit calcolato con le percentuali ordinarie viene aumentato del 50%. È un caso che si incontra quando il contratto di noleggio viene prorogato invece di sostituire la vettura.

Sì. Quello che il dipendente versa all'azienda per l'uso privato, con regolare fattura, si sottrae dal valore del fringe benefit. Se la trattenuta pareggia il benefit, in busta paga non resta imponibile da tassare.

Take the ACI cost per kilometre for the model, multiply it by the conventional 15,000 kilometres a year, and apply the rate for the fuel type: 10% for battery electric, 20% for plug-in hybrids, 50% for everything else. The kilometres you actually drove do not matter.

No, and this is a common mistake. The 20% rate only applies to plug-in hybrids. Self-charging full hybrids and 48V mild hybrids stay at 50%, exactly like a petrol or diesel car.

For cars beyond the five-year period the benefit worked out with the ordinary rates is increased by 50%. This comes up when a lease is extended instead of replacing the car.

Yes. What the employee pays the company for private use, properly invoiced, is subtracted from the benefit value. If the charge matches the benefit, nothing taxable is left on the payslip.

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