In addition to payment of the stamp duty, of which we have already spoken, other news will also arrive in 2020 for those who own a car or want to buy one. The latest Budget law and tax decree connected have introduced a series of rules on various fronts: motor liability insurance, bonuses on company cars, anti-abandonment seats and vehicles for the disabled. Let's see in detail what it is.
1) FAMILY CAR INSURANCE
The most important change is the one concerning motor liability policies in families. The matter is regulated by the Bersani law of 2007, according to which children can insure their vehicles with the most favorable class of merit among those of their parents. However, the legislation of 13 years ago set two stakes: to enjoy the discount, the vehicle (new or used) had to be a recent purchase and belong to the same category as the one from which it would have absorbed the class of merit (therefore car with car, motorcycle with motorcycle). The 2020 tax decree cancels these two limits: vehicles that have not just been purchased and those of different categories will also be eligible. The only condition is that the policyholder has not caused any accidents (not even through negligence) in the last five years. The new family car liability rules will come into force on February 16.
[Read the opinion of the Order of Actuaries: “Motor liability: the reform harms the poor and merit"]
2) COMPANY CARS
Even later, on July XNUMX, the change to the levy on company cars will become effective, which will only involve newly registered vehicles. In essence, the rule concerns income in kind attributed to employees for the possibility of using the company car even in their free time (promiscuous use). Today the value of the benefit that ends up in the paycheck is equal to 30% of the annual cost per kilometer determined on the basis of the Aci tables for an annual journey of 15.000 kilometres. From July these rates will refer:
- 25% on company cars with C02 emissions lower than 60 g/km and 30% on those higher than 60 g/km and lower than 160 g/km;
- 40% in 2020 and 50% from 2021 for vehicles with polluting emissions above 160 g/km and below 190 g/km;
- 50% in 2020 and 60% from 2021 for cars with emissions above 190 g/km.
3) ANTI-ABANDONMENT SEATS
Sanctions will come into effect on 6 March for an obligation in force since 7 November: that of installing anti-abandonment devices on the car seats of children under the age of four. Anyone who doesn't comply risks a fine from 81 to 326 euros and the deduction of 5 points from the license. If the violation is repeated in the following two years, the license will be suspended from 15 days to 2 months.
With the tax decree, the government has allocated over 16 million euros to guarantee families a contribution of 30 euros on the purchase of anti-abandonment devices. The methods of disbursement of the bonus had to be indicated in an implementing decree to be launched by January 9: to date, however, nothing has arrived from the Ministry of Transport yet.
4) VEHICLES FOR THE DISABLED
The reduced VAT of 4% (instead of 22%) for the purchase of cars and motorcycles used by the disabled is no longer recognized only on petrol or diesel vehicles (respectively within 2.000 and 2.800 cubic centimeters of engine capacity), but is extended also to hybrid or electric vehicles. In the second case, however, the power must not exceed 150 kW. The discount applies to new or used cars and has no value limits, but is valid only once over four years (unless the first vehicle is demolished) and can only be requested on purchases made directly by the disabled person or by the family member he is dependent on.
