Last Updated on September 23, 2025
In its responses to formal queries 233 and 237 of 9 and 10 September 2025, the Italian Revenue Agency has provided clarifications regarding the taxing of fringe benefits relating to company cars assigned for both business and personal use by employees.
In particular, the Agency specified that:
- the amounts paid by the employee, through chargebacks by the employer in the form of deductions from the employee’s net pay, for the purchase of optional extras for the car, do not reduce the flat-rate value determined according to ACI tables;
- The cost of recharging electric vehicles using a card, regardless of whether the vehicle is used for business or personal purposes, does not constitute a taxable fringe benefit for the employee.
Therefore, it is advisable to check that company car management complies with the principles expressed by the Revenue Agency.
Toffoletto De Luca Tamajo is at your disposal for any clarification you may need.
For further information: comunicazione@toffolettodeluca.it
