Deprecated: Optional parameter $list declared before required parameter $is_script is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/class.redux_cdn.php on line 21

Deprecated: Optional parameter $register declared before required parameter $footer_or_media is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/class.redux_cdn.php on line 45

Deprecated: Optional parameter $register declared before required parameter $footer_or_media is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/class.redux_cdn.php on line 100

Deprecated: Optional parameter $expire declared before required parameter $path is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/class.redux_functions.php on line 54

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

Deprecated: Optional parameter $args declared before required parameter $wp_customize is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/extensions/customizer/extension_customizer.php on line 581

Deprecated: Optional parameter $args declared before required parameter $wp_customize is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/extensions/customizer/extension_customizer.php on line 604
Ecotassa sulle nuove immatricolazioni – Studio R. Carbonin
Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/switch/field_switch.php on line 17

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/switch/field_switch.php on line 17

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/media/field_media.php on line 46

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/media/field_media.php on line 46

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/spacing/field_spacing.php on line 17

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/spacing/field_spacing.php on line 17

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/info/field_info.php on line 45

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/info/field_info.php on line 45

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/text/field_text.php on line 17

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/text/field_text.php on line 17

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/ace_editor/field_ace_editor.php on line 35

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/ace_editor/field_ace_editor.php on line 35

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/button_set/field_button_set.php on line 71

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/button_set/field_button_set.php on line 71

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/select/field_select.php on line 17

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/select/field_select.php on line 17

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/image_select/field_image_select.php on line 45

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/image_select/field_image_select.php on line 45

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/slider/field_slider.php on line 40

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/slider/field_slider.php on line 40

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/textarea/field_textarea.php on line 42

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/textarea/field_textarea.php on line 42

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/dimensions/field_dimensions.php on line 16

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/dimensions/field_dimensions.php on line 16

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/typography/field_typography.php on line 50

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/typography/field_typography.php on line 50

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/color/field_color.php on line 45

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/color/field_color.php on line 45

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/link_color/field_link_color.php on line 47

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/link_color/field_link_color.php on line 47

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/background/field_background.php on line 43

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/background/field_background.php on line 43

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/border/field_border.php on line 36

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/fields/border/field_border.php on line 36

Deprecated: Optional parameter $field declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/extensions/import_export/import_export/field_import_export.php on line 42

Deprecated: Optional parameter $value declared before required parameter $parent is implicitly treated as a required parameter in /home/sqdhcakh/public_html/wp-content/plugins/zozothemes-core/admin/ReduxCore/inc/extensions/import_export/import_export/field_import_export.php on line 42

Ecotassa sulle nuove immatricolazioni

Home/circolazione, CONSULENZE/Ecotassa sulle nuove immatricolazioni

Chiariamo innanzitutto quanto stabilisce la norma di riferimento e cioè la la legge di bilancio 2019 (art. 1, commi da 1031 a 1047 e da 1057 a 1064, della legge 30 dicembre 2018, n. 145) . Tale norma ha stabilito l’imposizione della cosiddetta “ecotassa” ossia una tassa a scaglioni progressivi calcolati sulla base delle emissioni di anidride carbonica (CO2) nell’atmosfera prodotte dal veicolo.
Tale tassa si aggiunge alle imposte già previste (come ad esempio IVA, IPT emolumenti pra e versamenti motorizazione) dovute al momento dell’immatricolazione del veicolo

Esistono 4 scaglioni individuati in base al differente grado di emissioni di co2 a cui corrispondono differenti livelli di tassazione :

  • 1.100 euro per emissioni comprese tra 161 e 175 g/km;
  • 1.600 euro per emissioni comprese tra 176 e 200 g/km;
  • 2.000 euro per emissioni comprese tra 201 e 250 g/km;
  • 2.500 euro per emissioni superiori ai 250 g/km.

L’ecotassa si applica solo alle auto nuove immatricolate a partire dall’01/03/2019 e riguarda sia le persone fisiche che le persone giuridiche. Il soggetto obbligato dovrà procedere al pagamento della tassa tramite modulo F24 indicando il seguente codice tributo:
3500: – imposta per l’acquisto e l’immatricolazione in Italia di veicoli di categoria M1 con emissioni eccedenti la soglia di 160 CO2g/km, articolo 1, comma 1042, della legge 145 del 2018“.

Il codice tributo va indicato nella colonna “importi a debito versati“. Nella sezione contribuente si dovranno indicare il codice fiscale e dati anagrafici del soggetto che effettua il versamento. Poi, si compila la sezione “erario ed altro” nel modo seguente:

  • campo “tipo“: la lettera “A”;
  • campo “codice“, il codice tributo “3500”;
  • campo “elementi identificativi“: numero di telaio del veicolo per il quale è effettuato il pagamento dell’imposta;
  • campo “anno di riferimento“: anno di immatricolazione del veicolo in Italia, in quattro cifre.

Con nota esplicativa n. 32/E l’Agenzia delle Entrate ha sottolineato che “non è assoggettato al pagamento dell’imposta il soggetto che abbia concluso il contratto di acquisto del veicolo in data antecedente al 28 febbraio 2019 e la cui immatricolazione sia avvenuta in data successiva al 1° marzo 2019”.

No comments yet.

Leave a comment

Your email address will not be published.