Guide tax on advertising: Vehicle, car, signs, and more
Last updated 29 February 2020
The payment of the taxes on advertising are applied on the sides of cars, vans, signs, magnets, signs, posters, billboards, posters, and other creates a series of problems for taxpayers who do not know how to behave, if you do the calculation, how to do it and the different modes of payment. They are then scheduled rates for the individual types of advertising, as in the case of motor vehicles that we see shortly.
Who must pay the tax on advertising
Let's start by saying there are some subjects obliged to pay, and there are cases of exemption of the tax on advertising.
How much is the tax on advertising
The tax on advertising applies to any means of communication that is able to generate advertising and other two parameters which are the surface and the duration. To this end have been introduced in a number of categories or classes for each square metre of the surface and to the annual term of the tax.
The rates are the following and vary according to the municipalities where they are posted or used.
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Class I – 19,63 € > 500 thousand inhabitants
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Class II – 17,56 euro - between 500 thousand and 100 thousand
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Class III – 15,49 euro - between 100 thousand and 30 thousand
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Class IV – 13,43 € - between 30 thousand and 10 thousand
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Class V – 11,36 euro - < 10 thousand inhabitants
The legislator has introduced a series of increases or reduction of tax to be paid in relation to certain characteristics; in the case of forms of advertising of long duration is considered long of a duration greater than three months) it is expected that reductions of 90% on the tax due, that is, if we keep advertising for more than 3 months after the third month, the cost of the tax will drop to one-tenth.
But we can have the increases in salt in the case of the surface, which is superior to the 8.5 square metres of 100% for the ages between 5.5 and 8.5 square metres, which is subject to a surcharge of 50% on the tax due as a result of the calculation surface for the fare of the class of membership.
I post also the comment of a reader that provides insight important: more than 3 months, the rate applied is that of the advertising is ongoing (as described for the 5 classes of municipalities). However, if the advertising is carried out up to a maximum of 3 months, the charge rate is 1/10 of the permanent per month per sqm. This is for advertising on behalf of third parties, such as sailing 2×2 request.
For example, in a Common V-class (that has not resolved increases) the amount to be paid to the Municipality will be 4 meters x 1 month x 1,14 = 4,56 (rounded to the nearest 5 euro) if the sail was double-sided 4.56 x 2 faces = 9,12 (round 9 euro).
To underline the fact that until 2012 the Municipality had the right to increase the rates of 20% up to 50% for areas larger than the square meter. I would add that it is always necessary to take a step with the legislation relating to your town to avoid that there are ordinances that change partially as described
Advertising on vehicles
In the case of application of the tax on the car, stickers, magnets, posters, advertising, both internally and externally to the medium, it is necessary first of all to understand that those who must pay are those who use their vehicle to advertise something, both for its own account and for the account of others, and so on means free the public, such as taxis, buses.
When I don't have to pay
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Company name or insignia on your vehicle, provided that this is not repeated more than 2 times on the vehicle and that it does not exceed half a square metre of the surface.
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Corporate name, firm, address of the organization of the means used for the transport of persons. (these firms must be registered in the appropriate Register)
How much you pay for the advertising on the cars
The classes are always the ones described before and which vary depending on the municipalities where these advertising are used. but that may be subject to surcharge to the extent of 50% or 100%, respectively, if carried out with a surface area of between 5.5 sq m and 8.5, or if one is superior to the 8.5 square metres.
Where you pay the tax on advertising
The tax must be paid in the municipality where the owner resides in the medium used for advertising; be logical to think that in the case of public transport the municipality will be divided between those arrival and departure though I would opt more for the one proportional in the case of the most common). With respect then to how to pay you must pay with the model of payment according to the directions which are given by the municipality where you will denounce the use of the tax.
When you have to pay a municipal tax on advertising
The municipal tax on advertising can be paid either annually both on a quarterly basis depending on the amount.
The annual tax must be paid by 31 January, unless they submit within the same deadline, the complaint of a termination governed by article 8, paragraph 3, D. Lgs. November 15, 1993, no. 507), and if the amount is less than 1.549,37 euros, otherwise it will be necessary to pay quarterly poor the:
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31 January
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31 march
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30 June
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September 30,
Verification of Regulation of the Municipal
As mentioned in previous articles on the application of the tax on advertising remember to verify if your municipality is allowed to circulate with motor vehicles upholstered, and in addition, I also suggest to turn with the receipt of payment or the F24 with which you can attest to the municipal police, the guardia di finanza or the like, a copy of the payment of the tax.
In the same regulation shall be governed by the mode of calculation for the present case, the details and mode of payment.
Case details
Advertising of their business on the motor vehicles instrumental: in this case, if you apply the brand on the door or the other side of the vehicle is exempted in the case in which such advertising is less than half a square meter, or the master data relating to the company as an indication of the company name of the legal headquarters or phone numbers, or web address of the site. In this case, the tax must be paid in the municipality dova the company has its registered office.
In the case of any advertisement made for its own account, but on the vehicles of third parties or of a company instead you must follow the following rates per square meter, depending also on the type of the vehicle:
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Trucks with tonnage in excess of 3 tons – 74,37 euros
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Vehicles with tonnage of less than 3 tons – 49,58 euros
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Motorcycles and other means not specified by the law – 24,79
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Vehicles with a trailer, provide for a surcharge of 100% (a doubling) of the above rates.
Advertising for the Companies and Transport companies
For these subjects, the rules described above that are not provided for the quantitative limits with respect to the half-meter square of the surface (as in the case of companies moving or shipping the written as you can notice they are very clear).
Curiosity
Here's what has been read, in judgment no. 141/03/13 of the provincial tax commission of Reggio Emilia was remitted the tax on a billboard pubblictiario less than half a square meter as from the reading of article 17, paragraph 1, let. b) of the D. Lgs. no. 507 of 1993, the tax does not apply to notices to the public with areas that are smaller than half a square meter. as the poster in this case would act as “an information tool to facilitate the use of a particular service”.
Sanctions or fines on the tax of the advertising how can I fix it
In case you are the recipient of a notice of assessment to tax on the advertising or we will simply be careful of having committed an error in payment or in annual statement you can read the article dedicated to the penalties or fines on taxes and fees on advertising
Normative references that you can consult to deepen are contained in Circular 106 of 2001 and Legislative Decree 507 of 1993.
Thanks to http://www.tasse-fisco.com/ for information on this article