• Non-instrumental use of the vehicle

  These are all cases in which the vehicle cannot be considered as instrumental (i.e. essential) to the company' s business but is available to it (Article 164, paragraph 1, Italian Presidential Decree no. 917/1986 - Italian Income Tax Code).

  Deductibility

  rental

  services

  20%*

  20%

  Deductibility

  rental

  services

  40%

  40%

  * up to € 5.164,57 with the annual balance adjustment and limited to the individual vehicle

You may also be interested in:

• Instrumental use of business activities
• Mixed use