FAQ
Company
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).
Deductibilityrentalservices20%*20%Deductibilityrentalservices40%40%* up to € 5.164,57 with the annual balance adjustment and limited to the individual vehicle