Euro 4 pardoned and supervignette without exemptions: the hidden innovations of the reform

The supervignette will also be due for vehicles that benefit from regional exemptions from the car tax. In addition, the latter's tariff scheme remains unchanged, with the most favourable amount class continuing to include Euro 4 cars, despite the fact that they are no longer to be considered 'ecological'. These are the two hitherto little-known novelties on the subject of car taxation, among the many contained in the outline of the local tax reform legislative decree launched by the government in May and now being examined by parliamentary commissions.

Article 13, paragraph 2 of the draft legislative decree on 'Provisions on regional and local taxes and regional fiscal federalism' introduces a change that will significantly affect the regulation of the so-called supervignette auto (which is a tax surcharge on the car tax collected by the Regions). As of 2026, the supervignette will also be payable in cases where regional (or autonomous province) legislation provides for exemption from car tax. Instead, the additional tax will not be due in cases where the exemption is established by a State regulation.

The new set-up implements Article 13 of the enabling act for tax reform (Law 111/2023), which provides for the transformation of some 'derived own taxes' into "regional own taxes", thus endowed with greater autonomy. In this context, the supervignette - which remains a state tax - is de-coupled from local relief regulations, in line with the principles of fiscal federalism.

Currently, the surcharge is due for passenger cars and motor vehicles for mixed transport with a power exceeding 185 kW: 20 euros for each kilowatt exceeding this allowance. The amount is reduced accordingto the age of the vehicle: by 40% after 5 years, by 70% after 10, by 85% after 15, with total exemption after 20 years from the vehicle's manufacture.

The regulatory basis is contained in Article 23, paragraph 21 of Decree Law No. 98/2011, as supplemented by Law No. 214/2011. As part of the answer to parliamentary question No. 5-01133 of 19 July 2023, it was pointed out that the revenue from the supervignette has shown an upward trend: from approximately EUR 127 million in 2018 to EUR 197 million in 2022. However, the effects on revenue of a reduction in sales of luxury cars should be properly assessed for a possible repeal, as repeatedly promised by the Minister of Infrastructure, Matteo Salvini, even immediately after the approval of the draft legislative decree.