The App is updated with the latest published ACI tables and counts the fringe benefit with the application of the new rules provided for by the standard.


Starting from mid 2020, the rules for the calculation of fringe benefits on company cars set out in letter a), paragraph 4, article 51 of the TUIR will change.
What is the fringe benefit and how is it calculated?
This is a "compensation in kind" which is granted to employees in addition to the ordinary remuneration, consisting of goods and services which workers can take advantage of at more advantageous conditions than those who turn to the market to purchase them, in order to integrate their normal salary.
In essence, the fringe benefit is the remuneration that the company pays to the worker for the use of cars for promiscuous purposes and the taxability of the same is calculated for 30% of the amount paid in relation to the conventional distance of 15,000 km on the basis of the kilometric costs contained in the Aci 2020 tables.
These are remunerations paid in kind, and not in cash, of which it is necessary, exclusively for tax purposes, to determine their value in order to proceed with taxation. For means of transport it is calculated on a flat rate basis assuming an annual distance of 15 thousand km according to the formula: (((Kilometer cost ACI x 15,000 km x 30%) * number of days of use per year) / 365) - any chargeback of costs [before VAT]

For passenger cars, vehicles for the promiscuous transport of people and things, motorhomes, motorcycles and mopeds of new registration, which have carbon dioxide emission values ​​not exceeding 60 grams per kilometer, granted in promiscuous use with contracts stipulated starting from the 1st July 2020, 25% (instead of 30%) of the amount corresponding to a conventional mileage of 15,000 km, calculated on the basis of the kilometric operating cost, net of amount possibly retained to the employee.
The percentage to be considered for the determination of the taxable income and for the calculation of the deductibility will then be determined with a scaled system:
• 30 per cent (in line with the current text), for vehicles with carbon dioxide emission values ​​greater than 60, but not 160 grams per kilometer;
• 40 percent for the year 2020 and 50 percent for the year 2021, for vehicles with carbon dioxide emission values ​​greater than 160, but not 190 grams per kilometer;
• 50 percent for the year 2020 and 60 percent for the year 2021, for vehicles with carbon dioxide emission values ​​greater than 190 grams per kilometer.
In light of the changes introduced by the Budget Law already from 1 July 2020, the different ACI tables to be used in the second half of the year were published in the Official Journal of 31 December 2019.
As regards tax treatment, fringe-benefits do not contribute to the formation of employee income within the amount limit of 258.23 euros in the reference tax period.
As far as businesses are concerned, the cost of the mileage reimbursements for cars for mixed use can be reduced by 70%, as indicated in article 164, paragraph 1 of the Tuir.