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Road tax
The road tax is due from the owner in reason for the possession of the vehicle. In a limited number of cases (mopeds, mini-car), the fee is due in reason of its circulation on roads and public areas. The road tax on cars and motorcycles is due regularly from year to year, independently from the use of it on public roads.
Possession is presumed according to the statement by the Vehicles Public Registry (Pra) for all vehicles subject to registration. In cases in which the motorist should result owner of a vehicle he no longer owns, it is allowed to give evidence to the contrary.
All the Italian Regions (except for Friuli-Venezia Giulia, Sardegna, Sicilia e Valle d’Aosta) and the Autonomous Province of Bolzano - South Tyrol and Trento have been given power of management regarding the tribute, including collection, assessment, refunds and litigation. Taxpayers in these regions have, as institutional partner for any question relating to road tax, the office in charge of each provincial or regional structure, in accordance with its domestic law. In Friuli-Venezia Giulia, Sardegna, Sicilia e Valle d’Aosta the management of the tax lies, in all respects, with the Italian Revenue Agency offices in the territory.
The calculation of the road tax is made according to different parameters that vary depending on the type of vehicles. For trucks, for example, it is based on its capacity in quintals, for mopeds is a fixed tax, while cars and motorcycles taxation is based on maximum engine power in kW. This information can be found in the registration certificate of the vehicle. If the registration certificate doesn’t indicate the power in kW, the calculation should be based on the number of CVs.
