100% deductible

>
100% deductible

E-Power Italia SRL, invoices the customer for the product purchased as an e-green means for advertising marketing, in order to deduct 100% of the cost from tax.

As proof of the above, the Highway Code (art. 50 of Legislative Decree 30/04/1992 n. 285) defines as those “equipped with an electric auxiliary motor having a continuous rated power of 0.25 KW whose power supply is progressively reduced and finally stopped when the vehicle reaches 25 km / h or earlier if the cyclist stops pedaling ”, the answer on the deductibility of the cost is affirmative.

In fact, with these characteristics the vehicle remains, in all respects, a bicycle (or, if you prefer, a velocipede, to use a technical term) and therefore does not become a moped, which is instead defined by art. 52 as the “motor vehicle with two or three wheels having the following characteristics: a) engine with a displacement not exceeding 50 cc, if thermal; b) ability to develop a speed of up to 45 km / h on a horizontal road “(to this category also electric ones, albeit as assimilated” atypical vehicles “belong to this category). This clarification is important because “visually” the two vehicles can actually look very similar, but there is a substantial difference for tax purposes, given that for bicycles – including “pedal assisted” bicycles – the limitations to the deductibility / deductibility provided are not applicable. by articles 164 T.U.I.R. and 19-bis1 of the Presidential Decree 633/72, respectively for direct taxes and VAT, which instead apply, as we know, to cars, motorcycles and mopeds, including similar electric ones (in this sense see also the Min. Fin. Dep. Ent. Dir. Central Legal Affairs and Tax Litigation No. 48 / E of 1998, Par 1). It follows that the general criterion of inherence applies to the charges relating to these means (Article 109 of the TUIR for direct taxes and Article 19 of Presidential Decree 633/72 for VAT) for which the expenses are notoriously deductible for the direct taxes, deductible for VAT purposes, if and to the extent that they refer to activities from which or may derive revenues or income that contribute to forming the income, or carried out in the business year. The correct application of this principle therefore postulates a “realistic” verification of the actual afference of the asset to the activity which, if it cannot be denied in an absolute sense for vehicles of this kind, must however be “tempered” due to the strictly nature personal property, for which it would be difficult or perhaps impossible to prove – in the event of any checks – its full use for the activity. Therefore, if the deductibility of expenses concerning these vehicles does not suffer, contrary to what happens for cars, motorcycles and mopeds, from any cost limit, it is also true that the correct application of the general principle of inherence imposes a limited deductibility. – quantifying the private use in a “Solomonic” percentage of 50% – of the relative expenses considering the mixed use (private and corporate) that the vehicle would inevitably encounter.

Law

THEREFORE AS PROVIDED BY THE LAW, IF THE ELECTRIC BICYCLE MIRRORS THE ABOVE-INDICATED PARAMETERS, IT IS INTEGRALLY DEDUCTIBLE WITH REGARD TO THE ADVERTISING DESCRIPTION WHICH CAN BE ONLY A STRENGTHENING TO PROVIDE THE COMPANY TO PROVIDE THE BENEFIT IN ORDER .

IF THE BICYCLE ENTERS MOPEDS BEFORE THE DESCRIPTION ADVERTISING, IT IS NOT INTEGRALLY DEDUCTIBLE.

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