{"id":13809,"date":"2026-09-11T17:57:03","date_gmt":"2026-09-11T15:57:03","guid":{"rendered":"https:\/\/www.rlvt.it\/?p=13809"},"modified":"2026-09-11T17:57:05","modified_gmt":"2026-09-11T15:57:05","slug":"decreto-omnibus-novita-in-tema-di-fringe-benefit-per-auto-ad-uso-promiscuo-circolare-20-2026","status":"publish","type":"post","link":"https:\/\/www.rlvt.it\/en\/decreto-omnibus-novita-in-tema-di-fringe-benefit-per-auto-ad-uso-promiscuo-circolare-20-2026\/","title":{"rendered":"OMNIBUS DECREE: NEW DEVELOPMENTS REGARDING FRINGE BENEFITS FOR MIXED-USE CARS"},"content":{"rendered":"\n

The recent \u2018Omnibus Decree\u2019 (Legislative Decree No. 148 of 7 August 2026, <\/strong>published in the Official Gazette No. 185 of 11 August 2026, Supplement No. 30) has once again amended the rules governing fringe benefits for company cars provided to employees for mixed use.<\/p>\n\n\n\n

In this circular, we will seek to provide details on the following two questions:<\/p>\n\n\n\n

  1. Why does this change affect my company?\u00a0<\/li><\/ol>\n\n\n\n

    Because the new provisions\u00a0apply to the entire 2026 tax year\u00a0<\/strong>and therefore, in part, with retroactive effect to benefits provided from 1 January 2026.<\/p>\n\n\n\n

    2. What are the financial implications for my company?\u00a0<\/p>\n\n\n\n

    Compared with the current regime, the changes provide for an increase in the value of the fringe benefit for cars provided to employees and fitted with \u2018optional extras\u2019. Consequently, the tax value of the fringe benefit changes, as do the deductions that must be made.<\/p>\n\n\n\n

    If your company provides its employees with cars for mixed use, we invite you to check the details set out later in this circular.<\/p>\n\n\n\n

    <\/div>\n\n\n\n
    \"\"<\/figure><\/div>\n\n\n\n
    <\/div>\n\n\n\n
    \n
    Download newsletter<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

    Leggi di pi\u00f9<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[69],"tags":[70,86],"yoast_head":"\nOMNIBUS DECREE: NEW DEVELOPMENTS REGARDING FRINGE BENEFITS FOR MIXED-USE CARS - RLVT<\/title>\n<meta name=\"description\" content=\"The recent \u2018Omnibus Decree\u2019 has once again amended the rules governing fringe benefits for company cars provided to employees for mixed use. 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