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Fringe benefit auto aziendali: novità 2025


La Legge di bilancio 2025 prevede novità anche nella determinazione del “fringe benefit” sulle auto aziendali.  Nel 2024 (vedi Pubblicate le Tabelle ACI dei costi chilometrici di autovetture e motocicli per la determinazione dei fringe benefit 2024 per approfondire il confronto), per i veicoli di nuova immatricolazione concessi in uso promiscuo con contratti stipulati dal 1° luglio 2020, per la determinazione del compenso in natura per i veicoli concessi in uso promiscuo ai dipendenti “fringe benefit” si applicavano ad una percorrenza convenzionale di 15 mila km, in base al costo chilometrico Aci e alla quantità di emissioni di anidride carbonica, le seguenti percentuali: pari al 25% per i veicoli con valori di emissione di CO3 inferiori a 60g/km; pari al 30% per i veicoli con valori di emissione di CO2 superiori a 60 g/km ma non a 160 g/km; pari al 40% per l’anno 2020 e al 50% a decorrere dal 2021 per i veicoli con valori di emissione di CO2 superiori a 160 g/km ma non a 190 g/km; pari al 50% per l’anno 2020 e al 60% a decorrere dal 2021 per i veicoli con valori di emissione di CO2 superiore a 190 g/km. Con le nuove regole il valore del fringe benefit per le auto di nuova immatricolazione (concesse in uso promiscuo con contratti stipulati dal 1° gennaio 2025) sarà invece determinato applicando all’importo corrispondente a una percorrenza convenzionale di 15 mila km, in base al costo chilometrico ACI, le seguenti percentuali: 20% per le ibride plug-in; 10% per le elettriche; 50% per le altre auto. Per le auto assegnate sino al 31 dicembre 2024 si continuerà ad applicare, anche nel 2025, la vecchia normativa. Il Comunicato dell’Agenzia  Entrate riportante le Tabelle nazionali dei costi chilometrici di esercizio di autovetture e motocicli elaborate dall’ACI 2025 è stato pubblicato sulla Gazzetta Ufficiale del 30 dicembre 2024, n. 304.
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Corso Bettini, 58
38068 Rovereto (TN)
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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