Module 121 min2171 wordsFree — no account
How much of the owner's car is deductible: the 20% rule, cost caps, rental and fuel
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 164, limits on deducting costs of certain motor vehicles, consolidated text version 8 (version 9 only records the repeal by Legislative Decree 117/2026) — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 102, depreciation of tangible assets, consolidated text version 13 — verified on September 25, 2026
- Gazzetta Ufficiale — 2001 decree, art. 4: irrevocable lira/euro conversion rate of 1936.27 — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard rate of the flat-rate substitute tax — 15 %
agenziaentrate.gov.it · 2026 rules - Standard IRES rate for an SRL — 24 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
- Work out your SRL's IRES
Use it to measure how much extra tax the non-deductible part of your car costs generates.
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.