What applies to hybrid and used vehicles!! Detailed tables with changes in classification fees
Favorable tax regime for new non-polluting cars. cars by reforming the scales of tax rate imposing rates,……….. incentives to attract foreign retirees to our country, Establishment of a Commission for Out-of-Court Settlement of Tax Disputes and Exemption from the Performance Fee of 650 Euros for professional farmers who have closed in 31-12-2018 five years in the normal VAT regime provides, including, the new tax bill put to public consultation by the government on Tuesday night.
The changes in the tax regime of private cars. cars are aimed at motivating the renewal of the existing fleet of cars and the promotion of non-polluting vehicles of new technology.
particularly, A new system for the progressive taxation of passenger cars is being introduced, which reduces the registration fees and at the same time, the additions that are imposed on the basis of the anti-pollution technology EURO are reformed in proportion to the age of each vehicle..
At the same time, the classification fee for low-emission hybrid cars is further reduced, that is, those that have CO2 emissions up to 50 g / km, while the exemption from it is maintained 50% the corresponding classification fee for hybrid cars with more pollutants, as well as the complete exemption for electric EIX.
End, the existing provision for the possibility of taxation of used vehicles with first circulation in the EU is abolished.. before June 1st 2016, based on the previous tax regime (historical end).
More detail, Article 4 the polynomoschediou, the classification of the calculation of the registration fee for private passenger vehicles is reformed and rationalized. Specifically, It is stipulated that passenger cars of the customs class 87.03 of Combined Nomenclature (EEC regulation 2658/1987 of the Council of 23 July 1987 EU. L of 7.9.1987) are subject to a registration fee on the taxable value, according to the following scale of progressive taxation:
* 4% for taxable value up to 14.000 euro
* 26% for the section from 14.000,01 until 17.000 euro
* 53% for the section from 17.000,01 until 20.000 euro
* 62% for the section from 20.000,01 until 25.000 euro
* 71% for the section from 25.000,01 until 30.000 euro
* 30% for the section above 30.000 euro.
The current one
The current scale of imposition of the registration fee is not progressive as it provides for the imposition of a rate on the total taxable value of each vehicle and the escalation of the rate depending on the amount of value, as follows:
* 4%, for taxable value up to 14.000 euro.
* 8%, for taxable value over 14.000 euros and up 17.000 euro.
* 16%, for taxable value over 17.000 euros and up 20.000 euro.
* 24%, for taxable value over 20.000 euros and up 25.000 euro.
* 32%, for taxable value over 25.000 euro.
With the new scale, the total amount of the registration fee is reduced by a percentage of 0,2% until 31,67% for I.X.. taxable value from 15.000 until 100.000 euro.
It is noted that according to the article 126 of the current customs code, The taxable value for the imposition of the registration fee for passenger cars is set based on the retail price before car taxes, by type, variant and version of it, as it results from the price lists submitted to the competent Customs Authority by the official car dealers / distributors, including the value of the optional (EXTRA) of this equipment.
For used passenger cars, the above-mentioned retail price of the same brand is taken into account, press, variant and version of a new passenger car with the same equipment, at the time of its release on the international market, after it is reduced by the impairment rate determined by its age and body category.
The taxable value, after the above reduction, further reduced by using a factor 0,10 for each 500 extra kilometers traveled by the annual average. The reduction based on mileage should not exceed 10% of the value determined after the above impairment.
The annual average of kilometers traveled, for the purposes of this provision, defined in 15.000. The total reduction, including impairment due to mileage beyond the average, it cannot exceed that 95%.
For the selection of new rates, in order to calculate the registration fee for used passenger cars, the taxable value of the article is taken into account 126, prior to the reductions provided for in this Article.
Based on shows
For passenger cars, whose emitted carbon dioxide mass -CO2 (combined cycle) They are:
* less than or equal to 100 gr./km., the new rates of registration fee, as defined above, are reduced by 5%,
* bigger than 120 and less than or equal to 140 gr./km., new rates of classification increase 10%,
* bigger than 140 and less than or equal to 160 gr./km., new rates of classification increase 20%,
* bigger than 160 and less than or equal to 180 gr./km., new rates of classification increase 30%,
* bigger than 180 and less than or equal to 200 gr./km., new rates of classification increase 40%,
* bigger than 200 and less than or equal to 250 gr./km., new rates of classification increase 60%,
* bigger than 250 gr./km., new rates of classification increase 100%.
For passenger cars, which:
* meet the specifications of EURO emission limits 6 with last classification date as to the first classification up to 31.8.2018 or the specifications of the Regulation 595/2009 (FROM) Euro VI, the new rates for registration fees will be increased by a percentage 50%,
* meet the specifications of EURO emission limits 6 and 5b, with last classification date up to 31.8.2015 or the specifications of series B2 or C (EEV), the new rates for registration fees will be increased by a percentage 100%,
* meet the specifications of EURO 5a emission limits, with last classification date up to 31.12.2012, or the specifications of series B2 or C (EEV) of the Directives 1999/96 FROM, 2005/55 EC Euro V, that meet the specifications of the Directive 98/69 EC line (phase) B Euro 4 or the specifications of Series B1 of the Directives 1999/96 FROM, 2005/55 EC Euro IV that meet the specifications of the Directive 98/69 EC line (phase) A Euro 3, of the instruction 94/12 FROM, Euro 2, of the instruction 91/441 ΕΟΚ Euro 1 or the specifications of Directives 1999/96 / EC, 2005/55/FROM, phase A Euro III, 91/542/EEC, phase B Euro II, 91/542/EEC, phase A Euro I, the new rates of registration fees will be increased by 200%,
* do not meet emission limits (Euro) or the specifications of the Regulations and Directives concerning the emissions of conventional technology vehicles and for which the emissions of carbon dioxide are not proven., the new rates of registration fees will be increased by 200%, with additional application on them increment 100%,
* do not meet the specifications of the Regulation 168/2013 (EU) or the Directive 2002/51 FROM, the new rates of registration fees will be increased by 30%.
Hybrid - electric
Hybrid motor passenger cars, as defined by Directive 2007/46 / EC, as applicable, and in particular hybrid electric cars, as defined by the Regulation 692/2008, as applicable, with a mass emitted of carbon dioxide greater than or equal to fifty-one (51) gr./km., are exempt from fifty percent (50%) of the classification fee provided for in this Article.
The hybrid cars of the previous paragraph with emitted carbon dioxide mass less than or equal to 50 gr./km. get rid of it 75% the taxation fee provided for in this Article. Purely electric cars, as defined by the Regulation 692/2008, are not subject to the taxation fee provided for in these provisions.
What do motorists say?
With,with regard to the new calculation of the registration fee for private vehicles, The bill under consultation includes significant amendments to the latest amendment to its respective law. 2016, drawing up tax rates based on the retail price before taxes compared to the factory price previously in force.
According to initial statements by executives from car import companies, The new way of recording the fee has been developed on a fairer and more rational basis, while they believe that some models of new cars will be able to have richer equipment without changing the classification fee scale., for the benefit of retail prices.
New car with taxable value 20.000 euros is currently charged with registration fee 16% or 3.200 euros for all this value.
With the new scale provided by the tax bill under consultation, the same car will be charged a registration fee 4% for the former 14.000 euro of its taxable value, 26% for the next ones 3.000 euros of taxable value (for the section from 14.000,01 until 17.000 euro) and 53% for the next ones 3.000 euros of taxable value (for the section from 17.000,01 until 20.000 euro), that is, with a total amount of registration fee 2.930 euro (560 euros up to 14.000 euro, 780 euro for the share of value from 14.000,01 until 17.000 euro and 1.590 euro for the share of value from 17.000,01 until 20.000 euro). In other words, the registration fee for this car will be reduced 270 euro or 8,44%.
From the print edition of the Free Press