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Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the breadcrumb-navxt domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home/sqdhcakh/public_html/wp-includes/functions.php on line 6114

Notice: La funzione _load_textdomain_just_in_time è stata richiamata in maniera scorretta. Il caricamento della traduzione per il dominio redux-framework è stato attivato troppo presto. Di solito è un indicatore di un codice nel plugin o nel tema eseguito troppo presto. Le traduzioni dovrebbero essere caricate all'azione init o in un secondo momento. Leggi Debugging in WordPress per maggiori informazioni. (Questo messaggio è stato aggiunto nella versione 6.7.0.) in /home/sqdhcakh/public_html/wp-includes/functions.php on line 6114

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Auto e fisco: Italia e Germania a confronto – Studio R. Carbonin
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Auto e fisco: Italia e Germania a confronto

Home/Le nostre consulenze, Ultime/Auto e fisco: Italia e Germania a confronto
Le immatricolazioni di auto aziendali rappresentano in Italia circa il 24% del totale contro il 62% della Germania, il 55% della Gran Bretagna, il 49% della Spagna e il 43% della Francia. La diffusione dell’auto aziendale in Italia è dunque ancora decisamente lontana dalla situazione dei maggiori paesi europei. La responsabilità per una situazione dell’Italia così drammaticamente – secondo il Centro Studi Auto Aziendali ed il Centro Studi Promotor – è esclusivamente dell’inadeguatezza della fiscalità del nostro paese.

Germania VS Italia

Particolarmente interessante risulta il confronto tra la situazione italiana e quella tedesca. Per vedere in concreto che cosa comporta per una azienda italiana la voracità del fisco rispetto ad una azienda europea facciamo l’esempio di un’auto aziendale media con un prezzo su strada Iva compresa di 30.000 euro. La prima differenza è nell’aliquota Iva che in Germania è del 19% ed in Italia è del 22%. Questo significa che al netto dell’Iva il costo dell’auto che si può comprare spendendo Iva compresa 30.000 euro è di 25.210 euro in Germania e di 24.590 euro in Italia.
Per effetto della differenza di aliquota l’ammontare dell’Iva è di 4.790 euro in Germania e di 5.410 euro in Italia. In Germania la detraibilità dell’Iva è integrale mentre in Italia si può detrarre soltanto il 40%, cioè la detrazione è di 4.790 euro in Germania e di 2.164 euro in Italia. Altra significativa differenza è data dalla deducibilità dell’ammortamento dell’auto che in Germania è integrale e che in Italia è invece limitata al 20% di 18.076 euro.

L’abissale differenza di trattamento fiscale dell’auto tra Italia e resto d’Europa

Ciò significa che l’azienda tedesca potrà dedurre dal suo imponibile 25.210 euro e quella italiana soltanto 3.615,20 euro (cosiddetto tetto fiscale)Considerando insieme l’iva e le altre imposte per un’auto da 30.000 euro la somma di detrazioni e deduzioni fiscali in Germania è di 30.000 euro e in Italia di 5.779,20.Alla luce di questi dati è quantomai urgente l’esigenza di procedere a livello politico ad un’armonizzazione della normativa fiscale sull’auto aziendale agli standard europei, perché anche su questo terreno il nostro Paese è molto lontano dal modello Europa e il prezzo non lo pagano soltanto le aziende, ma la nostra intera economia.

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