In questi giorni di quadrature di bilanci e di assestamenti in vista delle prossime dichiarazioni, mi rendo conto che la confusione reigns on tax deductibility car.
I try as much as possible to clarify the conduct to be subject, deferring to your accountant each employer reference, in order not to fraintedere the content that follows. Each type of company it is in itself and could fall in some specific cases not treated here.
deal of road motor vehicles
PURCHASE
source:
art. 19 a 1 letter c) of Presidential Decree 633/72. NB: text in force since 01.09.2008,
following decision of the Council of the European Union 28.06.2007.
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ONLY IF USED for the exercise of business (including art or profession): 100% tax deductible
IF NOT USED EXCLUSIVELY for the exercise of business (art or profession): 40% tax deductible
SE AGENTS OF COMMERCE : VAT deductible to 100%.
CONSUMPTION
source art. 19 a 1 letter d) of Presidential Decree 633/72.
apply the rules as set for the purchase of the same means.
provision is intended to consume the fuel, lubricants, maintenance, tolls, storage (see details).
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