Car Ecotax 2023: limits, amount and deadline. The complete guide

The environmental and public health impact of cars is about to be tackled in every way, thanks to incentives (and disincentives) in the purchase of certain types of vehicles: among the measures designed to counter the spread of those with greater CO2 emissions a tax was introduced. But exactly how the 2023 ecotax works? In this quick guide, we will try to explore all the elements concerning this tax, from the limits to the amount, from the deadline to its history and regulatory references.

ECO TAX 2023: WHAT IT IS

The ecotax must be paid when buying a car that emits more than 160 grams of CO2 per km. His is to discourage the sale of vehicles with a high environmental impact and to encourage the purchase of vehicles with low CO2 emissions.

The ecotax does not have to be paid annually, but only at the time of vehicle purchase. In addition, if the power exceeds 185 kW, it will be necessary to pay annually the Superbollo.

This tax was established with the Budget Law 2019 and entered into force on 1 March 2019.

The ecotax does not apply to registrations or contracts stipulated before 28 February 2019 and does not apply to used carsas well as special vehicles, namely:

• ambulances;
• Camper;
• Caravan;
• hearses;
• Gru;
• vehicles for wheelchair users;
• armored vehicles;
• Other special vehicles.

WHAT THE 2019 BUDGET LAW SAYS: HISTORY AND REGULATORY REFERENCES

The eco-tax on cars was introduced by the 2019 Budget Law. The tax entered into force on 1 March 2019 and was initially supposed to last until 31 December 2021, however there have been many political discussions about it and the he introduction of tax incentives, which has not considerably improved the purchase of the cleanest cars (while the funds for cars running on traditional fuel are quickly depleted), has not prevented the extension of this tax which must be paid only once and only and exclusively if certain types of vehicles are purchased.

The text of the 2019 financial law states that the eco-tax applied to “anyone who buys, also on lease finance, and registers a brand new M1 category vehicle in Italy” or already registered in another State and the tax is “parameterized to the number of grams of carbon dioxide emitted per kilometer exceeding the threshold of 60 CO2 g/km”. Below is the table of amounts:

As can easily be understood, this tax must be paid only when purchasing a car that produces CO2 emissions exceeding 160 grams per kilometre. The objective of this tax, introduced by the Conte II government, is to discourage the purchase of vehicles with high emissions.

The ecotax does not apply for new registrations and contracts until 28 February 2019: for example, if you signed the contract before 28 February 2019, but you registered after that date, then you had to pay this tax. Furthermore, the tax does not even apply to transfers of ownership of used cars if they are already registered in Italy. However, if the used car comes from abroad, the ecotax must be paid.

WHO HAS TO PAY THE ECOTAX

We have said that the ecotax on cars is a tax that applies to new vehicles registered on or after 1 March 2019 with CO2 emissions exceeding 160 g/km.

In the table described in the previous paragraph, we have seen that the amount depends on the amount of CO2 emissions emitted by the vehicle. Most small and medium sized cars, electric cars, hybrid cars and less powerful diesel engines are exempt from the ecotax. However, many large petrol cars as well as some powerful diesel cars and commercial vehicles are subject to this tax.

Anyone who is about to buy a “powerful” car with traditional fuel supply in 2023 should know that they can pay the surplus at the time of purchase, and only at the time of purchase (it is not a tax that must be paid periodically, such as the Superbollo, which we will discuss briefly in the next paragraph).

Between car models on which the ecotax weighs in 2023 we find the following:

Some vehicles above may be exempt from the ecotax, depending on engine choice. For example, there are some models that we have mentioned which are also available with another type of fuel, with a lower CO2 production (under 160 g/km), and therefore the owners are not required to pay the eco-tax.

WHEN YOU PAY THE ECOTAX

Unlike the car tax, the Ecotax does not have to be paid every year, but the tax must be paid only once, at the time of purchase of the vehicle. If you are buying a vehicle that requires payment of the 2023 ecotax, you must complete and submit a form F24 Long (“Identification Elements”) by 31 December of the current year. In Model F24 Elide it is necessary to indicate the Tribute code 3500corresponding to the denomination “Ecotax – Tax for the purchase and registration in Italy of category M1 vehicles with emissions exceeding the threshold of 160 CO2 g/km”.

As already mentioned, the amount of the ecotax depends on the amount of CO2 emissions emitted by the vehicle. Once the amount has been calculated, the tax must be paid within the set deadline, at the time of purchase of the vehicle. Therefore, before proceeding with the purchase, it is necessary to understand the expected amount of this tax in the overall budget for spending on the car.

UNPAID ECO-TAX: WHAT HAPPENS?

In the event that the Ecotax is not paid, it will be required to pay it anyway, for an amount inclusive of surcharges whose percentage varies according to the delay period, following the pattern of penalties envisaged for unpaid car tax, that is to say:

ECOTAX AND SUPER STAMP: DIFFERENCES

If you are buying a new vehicle it is important to know the difference between the ecotax and the supervignette. The first is a tax that is paid only once when buying the car, if the vehicle exceeds the CO2 emission limit of 160g/km.

On the other hand, the superbollo is a car tax that must be paid every year, in addition to the ordinary tax, if your car has a engine power exceeding 185 kW (that is, greater than 252 horsepower). To pay the super-stamp, you need to fill out an F24 form, but indicating the tax code 3364. Therefore, the eco-tax and the super-stamp are two completely different taxes and should not be confused.

HOW TO PAY THE ECOTAX

The tax code to be used for the ecotax is 3500 and how to fill in the Model F24 are described below. In the section “Treasury – Form F24 Payments with Identification Elements” the regulatory reference “Legge n. 145 of 30/12/2018 Art. 1 Paragraph 1042″.

It is very important to correctly fill in all the fields of the F24 form. For example, the “Type” field must be indicated with the letter associated with the payment type, and the “Identification Elements” field should contain the vehicle identification number. The field “Anno di fuoco” should indicate the year of registration of the vehicle in Italy, while the field “Importo a debit versati” should contain the amount that must be paid for the eco-tax.

CAR ECOBONUS 2023

To further discourage the purchase of vehicles with higher emissions, the government has relaunched the car incentives even this year. In 2023, 630 million euros were allocated for car incentives, of which 235 million euros for plug-in hybrids and 230 million euros for electric cars. Furthermore, there is €150 million for cars with emissions in the range of 61-135 g/km of CO2. The latter funds are used up practically immediately, already in the month of February, while the funds for cleaner cars are more difficult to use.

In fact, to be included in the incentive, the vehicles included in the fascia 21-60 g/km must have a list price not exceeding 54,900 euros, while for cars included in the 61-135 g/km emission range the ceiling was set at 42,700 euros including options and VAT.

In the emission band 0-20 g/kmwhich includes electric cars and hydrogen fuel cells, the discount with the scrapping of a polluting vehicle amounts to 5,000 euros, while the contribution without scrapping is 3,000 euros.

The funds are divided according to the CO2 emission levels of the vehicles and are intended for individuals, rental companies and car sharing. Furthermore, incentives are provided only with the scrapping of an old and polluting vehicle for cars powered by petrol, diesel, LPG or methane, including hybrids.

To request the 2023 car incentives, it is necessary to contact the platform dedicated to the Ecobonus, which can be reached on the site ecobonus.mise.gov. The duration of the incentives is valid throughout 2023, unless funds run out.