Company cars and business income in Italy
How much of a car used for work is deductible in Italy: 20% for the owner's or professional's car within an 18,075.99 euro cost ceiling, rental up to 3,615.20 euros a year, and fuel only when paid by card. Then 70% for cars granted to employees and the benefit taxed on them, 80% and higher ceilings for commercial agents, and 100% for exclusive working vehicles. Two modules with case studies, 2026 rules.
Intermediate2 modules42 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Identify the four deductibility bands in article 164 of the TUIR: 100, 20, 70 and 80 percent
- Apply the 18,075.99 euro cost cap to the depreciation of a car that is also used privately
- Apply the 3,615.20 euro annual cap to rental payments and scale it to the months of the contract
- Tell apart the one-vehicle rule for professionals from the rule for sole traders
- Pay for fuel in a way that keeps it deductible, and handle the capital gain when the car is sold
- Apply the 70 percent deduction to vehicles granted to employees for mixed use
- Check the most-of-the-tax-year condition and what happens when it is not met
- Link the company's deduction to the benefit value taxed on the employee
- Apply the 80 percent share and the higher ceilings for commercial agents and representatives
- Recognise when a vehicle is an exclusive working asset, and when it falls outside article 164
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 121 minFree — no accountHow much of the owner's car is deductible: the 20% rule, cost caps, rental and fuelWhat you will be able to do
- Identify the four deductibility bands in article 164 of the TUIR: 100, 20, 70 and 80 percent
- Apply the 18,075.99 euro cost cap to the depreciation of a car that is also used privately
- Apply the 3,615.20 euro annual cap to rental payments and scale it to the months of the contract
- Tell apart the one-vehicle rule for professionals from the rule for sole traders
- Pay for fuel in a way that keeps it deductible, and handle the capital gain when the car is sold
- Module 221 minFree — no accountCars for employees, commercial agents and exclusive working vehicles: 70, 80 and 100%What you will be able to do
- Apply the 70 percent deduction to vehicles granted to employees for mixed use
- Check the most-of-the-tax-year condition and what happens when it is not met
- Link the company's deduction to the benefit value taxed on the employee
- Apply the 80 percent share and the higher ceilings for commercial agents and representatives
- Recognise when a vehicle is an exclusive working asset, and when it falls outside article 164
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.