A new regulation issued by the government has increased the deductible percentage of electric and hybrid cars used by commerce agents, making it more advantageous to buy alternative vehicles. The new Art. 22 of the 2027 Budget Law has resulted in a significant change in the deductible percentage of electric and hybrid cars used by commerce agents. Specifically, the deduction rate has increased from 80% to 90%, while the cost limit has risen to €35,000.

For agents who use electric or hybrid cars on long-term hire, this norm has allowed them to gain on just the deduction rate, as the annual canons have not changed. Additionally, for cars with gasoline or diesel, the deduction rate remains the same, but the ceiling of €500,000 remains unchanged. The effect of this regulation is evident even in terms of increased deductible percentage.

This fiscal impact is due to Art. 22 of the 2027 Budget Law, which replaces Art. 164 of the old TUIR (Tax Law). The regulation applies to agents and representatives in ordinary or simplified accounting. The rules on deductibility of company cars for enterprises, professionals, and employees are those in force.

All limits are fixed by Art. 168, comma 1, letter b), of D. Lgs. n. 117/2026, as modified by Art. 22 of the 2027 Budget Law: Electric car of the agent of commerce Rule with electric or hybrid car, deductible costs 90% gasoline, diesel and other fuels... The text can change during the parliamentary debate of the Maneuver 2027, which the Chambers must approve by the end of the year.

In summary: the new Art. 22 of the 2027 Budget Law has increased the deductible percentage of electric and hybrid car costs from 80% to 90%, while the cost limit has risen to €35,000, and the annual canons of long-term hire have remained unchanged; the full VAT deduction recognized by agents does not change, and the technical report does not estimate any effect on VAT revenue; according to the technical report, this measure affects approximately 156,000 vehicles and costs €7.5 million in 2028, up to €20.6 million in 2031. This regulation has had an immediate impact also on the financial management of commerce agents. They can gain on just the deduction rate, making it more advantageous to buy alternative vehicles such as electric and hybrid cars.

However, it is important to note that this regulation is due to the actual need to reduce the fiscal costs for commerce agents. Therefore, it is important to carefully consider the consequences of this regulation before making decisions about buying or selling alternative vehicles.