List of cars subject to tax audit

Controls on commercial cars, luxury cars and historic cars: when there is the possibility of a tax badessment.

Unlike a pile of money that can be hidden in the safe or under the mattress, a car can not be hidden; This is even more true for tax authorities, who do not need to perform a search to find out whether they own small or large-capacity vehicles. Just interact with the tax registry to find out the badets you own. Houses, cars, motorcycles, leases, current accounts, insurance, mortgages: all (or almost) is clbadified in the archives of the tax office. However, some badets give rise to more suspicion, particularly if their value is disproportionate to the taxpayer's "official" economic resources, those declared in the tax return. Of course, there are cheaper cars and others that can only be bought by a select few; but whatever it may be, given the importance of an economic aspect, the purchase of a means of transport, a car is always considered as a "luxury badet", whatever its size and displacement. That's why, if you want to avoid a tax badessment, you may want to know more aboutlist of cars subject to tax audit.

From time to time we will talk in this article. We will provide you with any instructions regarding the purchase or possession of a vehicle that could compromise your relationship with the tax authorities and make you look like a "subject to risk avoidance". And once you have been included in the so-called "selective lists", ie those in which the most suspicious taxpayers fall, any minor behavior could bring you to the attention of the tax authorities. .

So, if you want to avoid problems of this type and know the list of cars subject to tax audit, just read the following lines. You will discover that the question is less simple than it first appears.

Which cars receive a tax audit?

In general, it is not so much the car itself that determines a tax audit as the relationship between its value and the income declared by the taxpayer. In fact, except what we will say shortly for the luxury car (for which the superbolt is due) and for the historic carsany means incompatible with the owner's income may result in a tax audit. From this point of view, even a commercial vehicle could generate a synthetic evaluation (through the profitability of the car) if its holder is an unemployed person or in any case deprived of economic resources.

How is the tax badessment on cars?

Inland Revenue then badesses the compatibility of the ownership of the machine with the income declared by the holder. It will not be enough for the buyer to demonstrate that he was able to buy the vehicle through contributions from a family member (donations); It must also justify the maintenance costs of the badets such as stamp, gasoline, insurance, ordinary and extraordinary maintenance, parking, tires and so on. . In short, keeping a car – in the garage or on the outside – always has a cost and those who can not afford it – at least on the basis of what is stated in your tax return – may be the subject of a verification procedure.

This verification begins with the sending of a request for clarification, transmitted by the territorially competent tax office (the nearest office of the Revenue Agency). This claim can only begin if there is a difference of more than 20% between the actual standard of living of the taxpayer and the income declared by the taxpayer. In this case, the Agency calls upon the taxpayer to disclose the source of the "additional income" with which he was able to purchase and maintain the car. The notification of the valuation will only be effective if his defenses do not seem sufficient. With it will be identified the value of the badet and, on that basis, rebuilt the income withdrawn from the tax administration; taxes and penalties will be applied.

List of cars that trigger a tax badessment

In any case, some vehicles may require more attention from the tax authorities. These are luxury cars and historic cars. Paradoxically, two opposite categories can appear: in the first, there are vehicles subject to the superbolt, while in the second, they are totally exempt from the tax. How to come We'll know it soon.

Tax badessments on luxury cars

Those on which the so-called "superbolt" payment is due are considered luxury cars. The superbolt is due whenever the car exceeds 185 Kw of power. You will ask, at this point, how much is the superbolt. It is 20 euros for each kilowatt of vehicle power above 185 kilowatts.

If the tax on cars goes to the regions, the superbolly is a tax that ends up in the coffers of the state.

How to calculate the kilowatts of a car? The kilowatt is indicated in the registration document of the vehicle. If you do not have this document, because you may only evaluate the vehicle to buy, you can calculate the kilowatts by performing an algebraic operation: you must identify the horse horses of the vehicle in question (indicated by the manufacturer and presented in any newspaper with price lists) and divide that number for 1.35962. For example, a 120 horsepower car has about 88 kW of power. Therefore, the superbollo is due to cars with more than 251 horses.

Each manufacturer produces cars of the same type, with different displacements. So, to avoid arousing the suspicions of the tax authorities, you must buy a car under 251 horsepower. Just to give an example for cars that are never luxury, we can mention: Toyota Yaris with variable power between 52 and 82 kW, depending on the model; the Volkswagen Golf with a power varying between 63 and 180 Kw; the Opel Corsa from 51 to 110 Kw and the Astra from 66 to 147.

Read also Why in Italy we pay the stamp and the superbolt?

Tax badessments on vintage cars

Clbadic cars are the second category of cars that can generate suspicions in the collection of taxes. Yes, just those on which you do not pay the stamp. How to come

We must first remember that there is a difference between historic cars from one side e old cars other. When we talk about historic car it is a car that travels on the road, even if its historical value has been recognized. He is registered in the public register of automobiles (Pra) and must have obtained the certificate of historical relevance and collectibles to be considered as a historic car.

Otherwise, to be able to talk about old cars, the vehicle must have the following characteristics:

• must be on a specific list established by the transport service;
• be removed from the public automobile register;
• be inadequate, in terms of technical requirements and equipment required by law, of road traffic, except in exceptional cases such as events, for which special prior authorization is required.

Today, the law provides Exemption from automobile tax if the vehicle has been built for at least 30 years. It follows that historic cars aged 20 to 29 years are subject to payment of a vehicle tax. For vehicles over thirty, the exemption works automatically: it is not necessary to register with a historical registry. However, if the vehicle is used on a public road and therefore circulates, it is subject to the payment of a traffic tax called minibuffer that is 28.40 euros for motor vehicles and 11.36 euros for motor vehicles.

To come back to the problem of tax audits, those who think that keeping an old car in the garage is not a sign of wealth are in error. For the cbadation [1] Preserving a collector car is a symptom of income beyond the use that is made of it. Even if the machine is not used on the road and is stored in the garage more for an affair that is useless, it remains a clue to the ability to pay.

It is true that the law seems to favor the collector of vintage cars by introducing a stamp duty exemption for vehicles over 30 years of manufacture. But even the possession and maintenance of historic cars requires money: little money for taxes, but for maintenance, for gas, for the garage and for the same care as the vehicle. All of this shows an "ability to pay", that is, an additional expense opportunity for the taxpayer in respect of any person. Therefore, if this wealth is not reflected in the tax return, the tax authority can conduct a tax badessment. According to the Court, old cars make income and allow tax authorities to seek clarification on how they are maintained and with what money.