Sommario
Fringe benefit vehicles in mixed use for employees
With its Answer to Tax Ruling No. 233 of 9 September 2025, the Italian tax authorities provided a fundamental clarification on the subject of car fringe benefits in mixed use.
The authorities have established that the sums withheld by the employer from the employee for optional extras requested on the company car do not reduce the value of the fringe benefit subject to taxation.
This is because, according to the tax authorities, the reduction of the taxable benefit (pursuant to Article 51 of the Income Tax Act) applies only to amounts paid or withheld that are:
- required by the employer as consideration for the personal use of the vehicle;
- determined on the basis of ACI tables.
Electric car charging with company card
In its Answer to Tax Ruling No. 237 of 10 September 2025, the Italian tax authorities provided a clarification on the tax treatment of electric recharging of mixed-use vehicles carried out at public columns.
The tax authorities ruled that the recharge expense incurred by the employees using company cards (with direct debit to the company) do not represent an additional fringe benefit taxable to the employee, (pursuant to Article 51 of the Income Tax Act) of the TUIR.
In general, therefore electricity provided by the employer for charging company vehicles in mixed use does not generate taxable income for the employee.
This is because the cost of the energy required for the use of the vehicle is already included and absorbed in the determination of the annual flat-rate value of the fringe benefit calculated according to the ACI tables.
Upcoming deadlines 31 October 2025
Filing of 770/2025 Form
Tax withholding agents are required to file 770/2025 Form to the tax authorities in the following manner:
- directly by the tax taxpayer;
- using qualified intermediaries (such as accountants or CAFs).
For the purposes of e-filing, the Form 770/2025 may be divided into a maximum of three parts.
Electronic filing of returns
Individuals, partnerships and persons treated as such, and IRES persons with a tax period coinciding with the calendar year must submit their tax returns electronically, either directly or by using authorised intermediaries:
- REDDITI form 2025
- IRAP form 2025 (only if the person is liable for the Regional Tax on Productive Activities)
Filing can also take place in this case:
- directly by the taxpayer;
- using qualified intermediaries (such as accountants or CAFs).