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AUTO AZIENDALI A USO PROMISCUO: QUANDO IL CONTRIBUTO DEL DIPENDENTE è IMPONIBILE


Con Risposta n. 14 del 21 gennaio l'Agenzia delle Entrate è intervenuta sul trattamento fiscale del contributo versato dal dipendente per l?"auto aziendale concessa a uso promiscuo, precisando i limiti entro cui può operare l?"esenzione Irpef.Secondo l?"Amministrazione finanziaria, solo la quota del costo dell?"auto trattenuta direttamente in busta paga può beneficiare dell'esenzione Irpef e solo fino all?"importo del fringe benefit convenzionale, determinato sulla base delle tabelle Aci. Diversamente, la parte di costo eccedente, qualora venga recuperata dal datore di lavoro attraverso la riduzione del premio variabile riconosciuto al dipendente, concorre alla formazione del reddito imponibile.Le somme che superano tale soglia, infatti, restano escluse dal regime agevolato previsto dall?"articolo 51 del Tuir, che disciplina la determinazione del reddito da lavoro dipendente, e sono quindi soggette a tassazione ordinaria. Il chiarimento trae origine da un?"istanza presentata da una società intenzionata a introdurre una nuova "car policy" aziendale denominata “Car Flexi”, destinata ai dirigenti. Il progetto prevede la concessione in uso promiscuo di veicoli aziendali a bassissimo impatto ambientale (elettrici o ibridi plug-in) e la partecipazione integrale del dipendente al costo effettivo dell?"auto. Tale partecipazione avviene mediante una trattenuta mensile pari al 100% del valore convenzionale del fringe benefit, integrata da una decurtazione del premio variabile per coprire l?"ulteriore costo di noleggio. Fonte: https://www.agenziaentrate.gov.it
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