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Taxpayers can relocate their locked cars this summer by "renting" their billboards to the tax office by month, that is, getting their registration plates for one, three months or more . This is done by paying only a portion of the costs attributable to the entire year.
How much and how much will it cost?
– In order to withdraw the immobilization for a period of one month, 2/12 annual circulation taxes are due
– For immobilization of a duration of 3 months, 4 / 12 of the amount of the annual circulation taxes
is paid. for the remainder of the year and until the end of the year (31/12/2018), one twelfth of the amount of the annual circulation taxes due from the vehicle remaining as from the date of the lifting until the end of the year plus 2/12 of
The return of traffic data in case of suspension of the immobilization for one or three months or for the Rest of the year must be carried out until the last day of the vehicle circulation period for which registration fees have been paid and if they do not correspond to a public holiday , traffic data will be returned to the next business day for tax administration day.
How can a taxpayer use
First of all, immobility is lifted at the request of the owner of the vehicle, which is kept in the file of the office of the taxes. For the calculation of the amount of the tax, the month of cancellation is considered a whole month, regardless of the date of withdrawal, ie at the beginning or at the end of the month
Examples:
A) For 1,000 cc pbadenger cars, the annual circulation fee is 120 EUR. Let me badume that a taxpayer requests a cancellation in writing on June 20, 2018:
– If he opts for the cancellation of a month, the applicable travel expenses are calculated as follows: 120 euros x (2/12) = 20 euros. Traffic data in this case will be returned to the International Tax Authority on the first business day of the tax administration by July 2, given that the return date for traffic data for which taxes have been paid on June 30, coincides with a non-business day. In this case, the month of June is considered full for the purpose of calculating the fees.
– If it chooses to lift for 3 months, the applicable circulation tax will be 120 EUR (4/12) = 40 EUR. Traffic data in this case must be returned to the SOA no later than August 31 (the last day of the period for which taxes were paid, which is one business day).
– If she opts for the rest of the year ie until 31/12/2018 (last day of the trading period for which the fees were paid , one working day), the traffic charges will be paid for 7 months plus 2/12 as follows: 120 euros x (7/12) + 120 Euros x (2/12) = 70 Euros + 20 Euros = 90 Euros [19659004] B) For pbadenger cars With CO2 emissions per 100 g / km, the annual traffic costs are: 100 x 0.90 = 90 euros. Assuming that a taxpayer requests a postponement on June 20, 2018:
– If he chooses to lift the tax for a month, the corresponding traffic charges are calculated as follows: € 90 x (2/12) = € 15. The traffic data in this case will be returned to the International Tax Authority on the first working day of the tax administration by 2 July, as the return deadline traffic data for which taxes have been paid, ie June 30, coincides with a non-business day. In this case, the month of June is considered full for the purpose of calculating taxes
– If he chooses to raise for 3 months, the corresponding registration fee will be 90 EUR (4/12 ) = EUR 30 Traffic data in this case must be returned to the SOA no later than August 31 (the last day of the period for which taxes were paid, which is one business day).
– If she opts for the remainder of the year up to 31/12/2018 (the last day of the exchange period for which the fees were paid, one business day), traffic charges will be paid for 7 months plus 2/12, ie EUR 90 x [(7/12) + (2/12)] = EUR 90 x (9/12) = EUR 67.5
When a fine is imposed
(19659002) (a) Late refund of traffic data in the event of voluntary suspension
– Example: the owner or the holder of the example 1 vehicle paid a registration fee for three month (40 €) and does not return the registration data of the vehicle (license and panels) within the time limit. A fine of 120 € x 2 = 240 euros is imposed. (b) late payment of traffic charges in case of forced relocation.
Example: A 1,000-ml vehicle with an annual circulation fee of EUR 120, which was forcibly detained by theft, was found by the police and surrendered on 5 July 2018. Unless six-month proportional broadcast fee (July to December 2018) is paid until July 20, 2018 a fine of EUR 120 x 2 = EUR 240 is imposed
How many times can the measure be used
The withdrawal option of one or three months above is mandatory there is no possibility of reinstatement in the year 2018, the lifting of the vehicle and moving the vehicle in the same way.
However, if the right of withdrawal has already been exercised once and the holder still wishes to re-lift the immobility, pay the annual circulation taxes, minus the amount of the traffic taxes already paid for a or three months
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