{"id":19953,"date":"2025-05-14T11:17:03","date_gmt":"2025-05-14T09:17:03","guid":{"rendered":"https:\/\/beneggiassociati.com\/?p=19953"},"modified":"2025-05-14T11:17:03","modified_gmt":"2025-05-14T09:17:03","slug":"auto-aziendali-in-uso-promiscuo-come-cambia-la-tassazione-del-fringe-benefit-dal-2025","status":"publish","type":"post","link":"https:\/\/beneggiassociati.com\/en\/auto-aziendali-in-uso-promiscuo-come-cambia-la-tassazione-del-fringe-benefit-dal-2025\/","title":{"rendered":"Auto aziendali in uso promiscuo: come cambia la tassazione del fringe benefit dal 2025"},"content":{"rendered":"<p data-start=\"0\" data-end=\"90\">\n<p data-start=\"92\" data-end=\"333\">Dal 1\u00b0 gennaio 2025, il regime fiscale dei fringe benefit relativi all&#8217;uso promiscuo delle auto aziendali ha subito modifiche significative, con l&#8217;introduzione di nuove modalit\u00e0 di calcolo basate sulla tipologia di alimentazione del veicolo.<\/p>\n<h3 data-start=\"335\" data-end=\"368\">Nuovo regime fiscale dal 2025<\/h3>\n<p data-start=\"370\" data-end=\"834\">La legge di bilancio 2025, modificata dalla legge di conversione del decreto bollette, ha introdotto un nuovo criterio per determinare il valore imponibile del fringe benefit per le auto aziendali concesse in uso promiscuo. Il valore \u00e8 ora calcolato applicando una percentuale al costo chilometrico annuo determinato sulla base di una percorrenza convenzionale di 15.000 km secondo le tabelle ACI. Le percentuali variano in funzione dell&#8217;alimentazione del veicolo:<\/p>\n<ul data-start=\"836\" data-end=\"1020\">\n<li data-start=\"836\" data-end=\"893\">\n<p data-start=\"838\" data-end=\"893\"><strong data-start=\"838\" data-end=\"845\">10%<\/strong> per veicoli a trazione esclusivamente elettrica<\/p>\n<\/li>\n<li data-start=\"894\" data-end=\"930\">\n<p data-start=\"896\" data-end=\"930\"><strong data-start=\"896\" data-end=\"903\">20%<\/strong> per veicoli ibridi plug-in<\/p>\n<\/li>\n<li data-start=\"931\" data-end=\"1020\">\n<p data-start=\"933\" data-end=\"1020\"><strong data-start=\"933\" data-end=\"940\">50%<\/strong> per tutte le altre tipologie (benzina, diesel, GPL, metano, ibridi non plug-in)<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1022\" data-end=\"1108\">Questo nuovo sistema sostituisce il precedente criterio basato sulle emissioni di CO\u2082.<\/p>\n<h3 data-start=\"1110\" data-end=\"1138\">Clausola di salvaguardia<\/h3>\n<p data-start=\"1140\" data-end=\"1250\">\u00c8 prevista una clausola di salvaguardia che consente di applicare il vecchio regime fiscale nei seguenti casi:<\/p>\n<ul data-start=\"1252\" data-end=\"1411\">\n<li data-start=\"1252\" data-end=\"1331\">\n<p data-start=\"1254\" data-end=\"1331\">Veicoli concessi in uso promiscuo tra il 1\u00b0 luglio 2020 e il 31 dicembre 2024<\/p>\n<\/li>\n<li data-start=\"1332\" data-end=\"1411\">\n<p data-start=\"1334\" data-end=\"1411\">Veicoli ordinati entro il 31 dicembre 2024 e concessi entro il 30 giugno 2025<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1413\" data-end=\"1489\">In questi casi, si continua a utilizzare il criterio basato sulle emissioni:<\/p>\n<ul data-start=\"1491\" data-end=\"1657\">\n<li data-start=\"1491\" data-end=\"1529\">\n<p data-start=\"1493\" data-end=\"1529\"><strong data-start=\"1493\" data-end=\"1500\">25%<\/strong> per emissioni fino a 60 g\/km<\/p>\n<\/li>\n<li data-start=\"1530\" data-end=\"1570\">\n<p data-start=\"1532\" data-end=\"1570\"><strong data-start=\"1532\" data-end=\"1539\">30%<\/strong> per emissioni da 61 a 160 g\/km<\/p>\n<\/li>\n<li data-start=\"1571\" data-end=\"1612\">\n<p data-start=\"1573\" data-end=\"1612\"><strong data-start=\"1573\" data-end=\"1580\">50%<\/strong> per emissioni da 161 a 190 g\/km<\/p>\n<\/li>\n<li data-start=\"1613\" data-end=\"1657\">\n<p data-start=\"1615\" data-end=\"1657\"><strong data-start=\"1615\" data-end=\"1622\">60%<\/strong> per emissioni superiori a 190 g\/km<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"1659\" data-end=\"1701\">Modalit\u00e0 di calcolo del fringe benefit<\/h3>\n<p data-start=\"1703\" data-end=\"1749\">Il valore imponibile \u00e8 determinato come segue:<\/p>\n<ol data-start=\"1751\" data-end=\"1975\">\n<li data-start=\"1751\" data-end=\"1810\">\n<p data-start=\"1754\" data-end=\"1810\">Individuare il costo chilometrico secondo le tabelle ACI<\/p>\n<\/li>\n<li data-start=\"1811\" data-end=\"1840\">\n<p data-start=\"1814\" data-end=\"1840\">Moltiplicare per 15.000 km<\/p>\n<\/li>\n<li data-start=\"1841\" data-end=\"1905\">\n<p data-start=\"1844\" data-end=\"1905\">Applicare la percentuale prevista per la tipologia di veicolo<\/p>\n<\/li>\n<li data-start=\"1906\" data-end=\"1975\">\n<p data-start=\"1909\" data-end=\"1975\">Sottrarre eventuali somme trattenute al dipendente per uso privato<\/p>\n<\/li>\n<\/ol>\n<h3 data-start=\"1977\" data-end=\"1996\">Esempio pratico<\/h3>\n<p data-start=\"1998\" data-end=\"2088\">Un dipendente utilizza un&#8217;auto aziendale a benzina con un costo chilometrico ACI di \u20ac0,50:<\/p>\n<ul data-start=\"2090\" data-end=\"2254\">\n<li data-start=\"2090\" data-end=\"2131\">\n<p data-start=\"2092\" data-end=\"2131\">Costo annuo: \u20ac0,50 x 15.000 km = \u20ac7.500<\/p>\n<\/li>\n<li data-start=\"2132\" data-end=\"2172\">\n<p data-start=\"2134\" data-end=\"2172\">Fringe benefit: 50% di \u20ac7.500 = \u20ac3.750<\/p>\n<\/li>\n<li data-start=\"2173\" data-end=\"2208\">\n<p data-start=\"2175\" data-end=\"2208\">Contributo del dipendente: \u20ac1.000<\/p>\n<\/li>\n<li data-start=\"2209\" data-end=\"2254\">\n<p data-start=\"2211\" data-end=\"2254\">Valore imponibile: \u20ac3.750 &#8211; \u20ac1.000 = \u20ac2.750<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"2256\" data-end=\"2287\">Implicazioni per le aziende<\/h3>\n<p data-start=\"2289\" data-end=\"2540\">Le imprese devono aggiornare le loro policy interne e i contratti per riflettere il nuovo regime fiscale. L\u2019analisi della composizione della flotta e l\u2019adozione di veicoli a basso impatto ambientale diventano scelte strategiche, anche ai fini fiscali.<\/p>\n<p data-start=\"2289\" data-end=\"2540\">\n<p data-start=\"2289\" data-end=\"2540\"><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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