Studio Dorighelli
Contact us

STUDIO DORIGHELLI

FRINGE BENEFIT AUTO AZIENDALI: CON IL DECRETO OMNIBUS ADDIO AL VINCOLO DELLA NUOVA IMMATRICOLAZIONE


La correzione approvata dal Governo semplifica il calcolo del valore imponibile per le vetture ad uso promiscuo concesse ai dipendenti, superando una forte criticità della Legge di Bilancio 2025. Con la pubblicazione del D.Lgs. n. 148/2026 (il cosiddetto Decreto Omnibus), l?"esecutivo interviene in modo risolutivo sul regime fiscale dei fringe benefit legati agli autoveicoli assegnati in uso promiscuo ai lavoratori dipendenti.   Nello specifico, l'articolo 2 del provvedimento riscrive la disciplina dell'articolo 51, comma 4, lettera a) del TUIR, eliminando il requisito della "nuova immatricolazione" del mezzo. Viene così ripristinata la possibilità di applicare la determinazione forfettaria del valore imponibile, basata sulle tabelle ACI, anche per i veicoli usati o già immatricolati prima del contratto di concessione. Il nodo critico e il ruolo dei Consulenti del Lavoro La modifica si era resa indispensabile per risolvere un cortocircuito normativo generato dalla Legge di Bilancio 2025 (L. n. 207/2024). La precedente formulazione, limitando la tassazione forfettaria ACI ai soli veicoli di nuova immatricolazione, costringeva datori di lavoro e intermediari a valorizzare le auto già immatricolate secondo il criterio del "valore normale" (art. 9 del TUIR). Un meccanismo farraginoso che richiedeva complessi calcoli per scorporare la quota di utilizzo aziendale da quella personale.   Il superamento di questo ostacolo accoglie direttamente la sollecitazione mossa dalla Fondazione Studi Consulenti del Lavoro, che già nell'aprile del 2025 aveva segnalato le criticità operative della norma, auspicando un celere intervento correttivo del legislatore per evitare un pesante aggravio burocratico nella gestione dei cedolini. Fonte: https://www.consulentidellavoro.it
Services Details


News
News and press


See archive

People

Meet the team

Request information


You have reached the alowed limit of characters.

Statement on the GDPR (General Data Protection Regulation)

The data controller is Studio Dorighelli, who states that the data acquired in this manner will be handled as follows:

  • it will be used to comply with current requests for information/acquistion/registration until completed and for no other purpose.
  • it will be held in the company archives with no deadline, until independent cancellation by the user, voluntary cancellation by the Controller or an explicit request for cancellation by the user.
  • it will be held on behalf of the Controller by KUMBE, the Controller’s maintainer for digital services, on the cloud server and related backup, in turn managed in compliance with the GDPR for the entire term of the contract with the Controller – who may dispose of it at any time – and until its subsequent cancellation.
  • it will not be assigned to third parties; it will not be used for marketing campaigns except if concurrently authorized for such purposes.
  • the user will have a profile created based pon the information contained therein and the data may be used for statistical processing.
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

Dove siamo

Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

ODC TRENTO

Thanks!

We sent you an email. To activate the newsletter click on the link you will find in the message, thank you!

Iscriviti alla nostra newsletter

Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

cancel