Company cars and employees’ trips: taxes, fringe benefits and new rules, what changes

The 2025 maneuver changed the rules for expenses incurred by employees during the trips and has remodeled the taxation of company cars based on the type of vehicle feeding. In particular, the costs for food, accommodation and transport per trip are exempt from taxation only if you pay with traceable tools.

The new rules for away expenses

The budget law provides that from January of this year The expenses incurred by employees during the trips are deductible only if made through traceable payment toolssuch as credit cards, debt, prepaid or banking and circular checks. And the reimbursement of expenses for employees’ trips will be free of tax taxation only if the payment is traceable. The Fondazione Studi Consultanti del Lavoro has published an in -depth analysis in which it examines the effects of the new discipline and that on the new rules of taxation of corporate cars. The consultants explain that « in the event of reimbursement by the employer of the costs of food and accommodation, and contextual desire to recognize a lumping benefit, the fact that the former are or not supported in a traced way – net of the reflexes about the taxableness of the worker and to the deductibility from the business income – will not have reflections in the determination of the exempt share of the second ».

Company cars: the latest news

The Foundation Studies Consultants of Labor also clarifies the effects of the new legislation on company vehicles granted for promiscuous use. The taxable value for corporate cars from January changes according to the type of vehicle and its environmental impact. With the new regime, which entered into force in January, the rate for electric cars reduced to 10%, it has risen to 20% for plug-in hybrids, and became 50% for all the others, regardless of emissions.

Counts the type of vehicle

A fact that emerges from the new rule write the work consultants, « is the increase in values ​​in nature deriving from the assignment in promiscuous use of vehicles which, although characterized by low emissions, do not fall more in the category of electric vehicles, or plug-in hybrids. The discipline applicable until 31 December 2024, in fact, linked the determination of the taxable man for the income tax purposes of the vehicles assigned to employees, to the values ​​of emission of carbon dioxide « . A theme also highlighted by Aniasa, which has underlined several times how the new tax regime has so far damaged the car rental sector and in particular to that of the company fleets.

The node of the vehicle assignment date

As regards vehicles registered and assigned by 31 December 2024, according to labor consultants, it must « be considered implicitly operating the principle that provides for the possibility of applying the previous discipline ». While the fate of the vehicles enrolled by 2024 and assigned in 2025 remains uncertain. To remedy at least in part to this problem, in recent days the chamber’s productive activity commission has approved an amendment of the speakers who save the company vehicles from the new tax vehicle « ordered by employers by 31 December 2024 and granted in promiscuous use from January 1, 2025 to 30 June 2025 ».