{"id":10627,"date":"2026-09-28T10:20:06","date_gmt":"2026-09-28T08:20:06","guid":{"rendered":"https:\/\/www.hrcapital.it\/observatory\/auto-aziendali-ad-uso-promiscuo-il-nuovo-assetto-dei-fringe-benefit-dopo-il-decreto-omnibus\/"},"modified":"2026-09-28T11:46:09","modified_gmt":"2026-09-28T09:46:09","slug":"company-cars-for-mixed-business-and-private-use-the-new-fringe-benefit-framework-following-the-omnibus-decree","status":"publish","type":"post","link":"https:\/\/www.hrcapital.it\/en\/observatory\/auto-aziendali-ad-uso-promiscuo-il-nuovo-assetto-dei-fringe-benefit-dopo-il-decreto-omnibus\/","title":{"rendered":"Company cars for mixed business and private use: the new fringe benefit framework following the Omnibus Decree"},"content":{"rendered":"\n

With Legislative Decree no. 148 of 7 August 2026, the so-called \u201cCorrective Omnibus Decree\u201d, published in the Official Gazette on 11 August, the legislator significantly amended the tax regime for company cars, by revising Article 51, paragraph 4, letter a), of the Italian Income Tax Code and introducing new provisions applicable as from the<\/strong> 2026 tax period<\/strong>.<\/p>\n\n\n\n

The corrective tax decree redesigns the system for valuing car fringe benefits, removing certain critical issues that emerged during 2025 while introducing new operational variables that will require particular attention from companies.<\/p>\n\n\n\n

The main change concerns the simplification of the criteria for determining the car fringe benefit. The \u201cnormal value\u201d criterion pursuant to Article 9, paragraph 3, of the Italian Income Tax Code, introduced by the 2025 Budget Law, has now been definitively superseded<\/strong>. That criterion had created significant practical complexities, as it required the periodic identification of the portion attributable to the employee\u2019s business use of the vehicle, to be deducted from the cost borne by the employer, such as rental or leasing fees.<\/p>\n\n\n\n

Only two regimes now remain: the \u201cordinary regime\u201d, based on the type of vehicle power supply, and the transitional regime, based on CO2 emissions for certain categories of vehicles.<\/strong><\/p>\n\n\n\n

For vehicles assigned from 2025 onwards, the criterion introduced by Law no. 207\/2024 therefore continues to apply. This values the fringe benefit by taking the conventional ACI cost and applying different percentages depending on the vehicle\u2019s power supply: 10% for electric vehicles, 20% for plug-in hybrid cars and 50%<\/strong> for all other types of power supply.<\/strong> This confirms the legislator\u2019s objective of encouraging sustainable mobility by promoting the adoption of lower environmental impact vehicles.<\/p>\n\n\n\n

The transitional regime also continues to apply to vehicles assigned to employees between 1 July 2020 and 31 December 2024 and still in use, as well as to vehicles ordered by 31 December 2024 and granted for mixed business and private use during 2025, even where the assignment took place after 30 June 2025.<\/strong> This provision therefore makes it possible to overcome the critical issues connected with the application of the normal value criterion.<\/p>\n\n\n\n

For these residual cases, taxation therefore continues to be linked to CO2 emission levels and to the relevant percentages provided for under the previous legislation.<\/p>\n\n\n\n

Increases applicable to the value of the car fringe benefit<\/strong><\/h2>\n\n\n\n

Alongside the simplification of the calculation criteria, the Omnibus Decree introduces two new elements that are intended to increase the taxable value of the fringe benefit.<\/p>\n\n\n\n