FAQ

Autonomous workers section

 
 
  • Professional

    Vehicles granted to Professionals or those exercising arts and professions individually defines those who, using a specific educational qualification, carry out intellectual works without having employers and using a minimum number of people, means and capital (Article 2222 et seq. of the Italian Civil Code). The entrepreneur professionally goes about an organised economic activity for the production or exchange of goods or services (Article 2082 et seq. of the Italian Civil Code).

    Deductibility
    rental
    services
    20%*
    20%
    Deductibility
    rental
    services
    40%
    40%
    * up to € 3.615,20 with the annual balance adjustment and limited to the individual vehicle

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