Draft legislative decree: car tax exemption for 2027

As stated in the draft of the legislative decree expected in the Council of Ministers, the abolition of the stamp duty will provide for lower revenues of 2.7 billion euros. Natural persons who meet the requirements "are exempt from paying the car tax relating to a single regularly insured vehicle". The exemption applies "to car tax payments whose ordinary payment deadline falls in the period between 1 January and 31 December 2027". In relation to the financial effects resulting from the non-payment of car and motorbike tax, in order to contribute to the adjustment of the budgets of the regions and autonomous provinces of Trento and Bolzano, we further read, "a transfer totaling 2,293.5 million euros is envisaged for the year 2027, as compensation for the reduction in revenue"

The car tax is a tax that is paid every year for owning a car. Management is entrusted to the Automobile Club of Italy (Aci), which operates together with the Regions and autonomous provinces of Trento and Bolzano. The obligation concerns anyone with a vehicle registered in the Public Automotive Registry (PRA). The payment can be made through one of the various channels enabled for collection. To check that the payment has been made correctly, however, the reference is the Region in which the owner resides or the Revenue Agency. Furthermore, from 1 January 2020, the payment of the tax passes through the PagoPA platform.

The amount to be paid is determined mainly by considering the environmental class of the vehicle and its power, the latter indicated in kilowatts (kW). Both data can be consulted on the registration document. To these elements are added any differences provided for by the legislation of the Region of residence. Specific concessions are also provided for electric cars. National legislation establishes exemption from paying road tax for the first five years from the date of registration. After this period, the owner benefits from a tax reduction of 75%. However, individual Regions can introduce different conditions and benefits.

According to Federcarrozzieri, the discount in 2027 comes after a car tax expense of 7.1 billion euros in the last year. "Based on the data provided by Siope, last year the car tax brought 7.1 billion euros into the coffers of the Regions, weighing on average 267 euros per resident family. However, if we extend our gaze to all the taxes that weigh on the ownership of a car, the bill gets worse: car tax, the tax for registration in the public car registry (PRA) and the tax on car insurance are worth a total of 11.3 billion euros, on average 424 euros per family", declares the association. "For years there has been talk of completely abolishing car tax or applying a reduction to the tax paid by motorists, but so far no government has ever really committed itself to lightening the burden of the tax burden that weighs on anyone who owns a vehicle in Italy", explained president Davide Galli. For this reason "also in light of the surge in fuel prices which weighs heavily on Italians, we believe it is the right time to intervene on car tax by introducing progressive discounts in favor of citizens", he then concluded.

The car tax is not due in the presence of certain disability conditions. The benefit may concern, among others, blind and deaf people, as well as those who have a mental or psychological disability and receive the accompanying allowance.

The exemption may also be granted to people with serious walking difficulties, to those suffering from multiple amputations and to people with significantly reduced or compromised motor skills.

The benefits provided by Law 104 can therefore concern:

vehicles intended for the transport of people with disabilities;

cars registered to people with disabilities who meet the requirements to benefit from the exemption recognized by the Revenue Agency and the Aci.