Module 221 min2227 wordsFree — no account
Cars for employees, commercial agents and exclusive working vehicles: 70, 80 and 100%
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 164, consolidated text version 8: letters a), b) and b-bis), higher limits for agents and representatives — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986) art. 51, employment income, paragraph 4, consolidated text version 36 (version 37 only records the repeal) — verified on September 25, 2026
- Gazzetta Ufficiale — 2001 decree, art. 4: irrevocable lira/euro conversion rate of 1936.27 — verified on September 25, 2026
Contents linked from this module
- Estimate IRES with and without a company car
Compare the company's tax as the deductible share of vehicle costs changes.
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.