{"id":519,"date":"2017-05-02T18:24:39","date_gmt":"2017-05-02T18:24:39","guid":{"rendered":"https:\/\/www.coopconsulco.it\/?p=519"},"modified":"2019-02-05T09:09:47","modified_gmt":"2019-02-05T09:09:47","slug":"limite-deducibilita-fiscale-dei-rimborsi-km","status":"publish","type":"post","link":"https:\/\/www.coopconsulco.it\/?p=519","title":{"rendered":"Limite deducibilit\u00e0 fiscale dei rimborsi Km"},"content":{"rendered":"

Dal sito ACI  i limiti da tenere presente per la compilazione dei rimborsi chilometrici di dipendenti ed amministratori.<\/span><\/strong><\/h2>\n

Settembre  2018<\/b> – Limiti di deducibilità fiscale dal reddito d’impresa delle spese di trasferta<\/p>\n

L’art. 33 del decreto-legge 23\/2\/1995 n. 41 (convertito con legge 22\/3\/1995 n. 85) ha limitato al costo di percorrenza o alla tariffa di noleggio di autoveicoli di 17 hp (se a benzina) o di 20 hp (se diesel) la deducibilità dal reddito d’impresa delle spese per trasferte di dipendenti o di titolari di rapporti di collaborazione coordinata e continuativa, autorizzati a servirsi di autovettura propria o noleggiata.<\/p>\n

Le tabelle che seguono indicano i valori del costo medio di percorrenza per gli autoveicoli di 17 hp a benzina o di 20 hp a gasolio. Possono quindi costituire un utile riferimento per quantificare, nei limiti previsti dalla legge, le spese di trasferta da dedurre dal reddito d’impresa.<\/p>\n\n\n\n\n\n
Autovetture in produzione alimentate a benzina con 17 CVF<\/caption>\n
prezzo<\/th>\ncosti non proporzionali alla percorrenza<\/th>\ncosti proporzionali alla percorrenza<\/th>\n<\/tr>\n
prezzo listino<\/b><\/td>\nprezzo strada<\/b><\/td>\nquota interessi<\/b><\/td>\ntassa autom.<\/b><\/td>\nassicuraz. RCA<\/b><\/td>\nTOTALE<\/b><\/td>\nquota capitale<\/b><\/td>\ncarbur.<\/b><\/td>\npneum.<\/b><\/td>\nmanut. ripar.<\/b><\/td>\nTOTALE<\/b><\/td>\n<\/tr>\n
16.017,25<\/td>\n16.588,62<\/td>\n971,02<\/td>\n229,02<\/td>\n2.422,46<\/td>\n3.622,50<\/td>\n0,07603<\/td>\n0,14469<\/td>\n0,01658<\/td>\n0,06871<\/td>\n0,30600<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
Costo complessivo di esercizio in Euro al km<\/th>\n<\/tr>\n
Percorrenza media annua<\/b><\/td>\n5.000<\/b><\/td>\n10.000<\/b><\/td>\n15.000<\/b><\/td>\n20.000<\/b><\/td>\n25.000<\/b><\/td>\n30.000<\/b><\/td>\n35.000<\/b><\/td>\n40.000<\/b><\/td>\n45.000<\/b><\/td>\n50.000<\/b><\/td>\n<\/tr>\n
Costo di esercizio<\/span><\/td>\n1,03050<\/span><\/td>\n0,66825 <\/span><\/td>\n0,54750<\/span><\/td>\n0,48713<\/span><\/td>\n0,45090<\/span><\/td>\n0,42675<\/span><\/td>\n0,40950<\/span><\/td>\n0,39657<\/span><\/td>\n0,38650<\/span><\/td>\n0,37845<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
Autovetture in produzione alimentate a gasolio con 20 CVF<\/caption>\n
prezzo<\/th>\ncosti non proporzionali alla percorrenza<\/th>\ncosti proporzionali alla percorrenza<\/th>\n<\/tr>\n
prezzo listino<\/b><\/td>\nprezzo strada<\/b><\/td>\nquota interessi<\/b><\/td>\ntassa autom.<\/b><\/td>\nassicuraz. RCA<\/b><\/td>\nTOTALE<\/b><\/td>\nquota capitale<\/b><\/td>\ncarbur.<\/b><\/td>\npneum.<\/b><\/td>\nmanut. ripar.<\/b><\/td>\nTOTALE<\/b><\/td>\n<\/tr>\n
25.547,83<\/td>\n30.778,47<\/td>\n1.380,60<\/td>\n288,14<\/td>\n2.691,62<\/td>\n4.360,36<\/td>\n0,07991<\/td>\n0,10243<\/td>\n0,02318<\/td>\n0,07641<\/td>\n0,28193<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
Costo complessivo di esercizio in Euro al km<\/th>\n<\/tr>\n
Percorrenza media annua<\/b><\/td>\n10.000<\/b><\/td>\n15.000<\/b><\/td>\n20.000<\/b><\/td>\n30.000<\/b><\/td>\n40.000<\/b><\/td>\n50.000<\/b><\/td>\n60.000<\/b><\/td>\n70.000<\/b><\/td>\n80.000<\/b><\/td>\n90.000<\/b><\/td>\n100.000<\/b><\/td>\n<\/tr>\n
Costo di esercizio<\/span><\/td>\n0,71796<\/span><\/td>\n0,57262<\/span><\/td>\n0,49995<\/span><\/td>\n0,42727<\/span><\/td>\n0,39094<\/span><\/td>\n0,36914<\/span><\/td>\n0,35460<\/span><\/td>\n0,34422<\/span><\/td>\n0,33643<\/span><\/td>\n0,33038<\/span><\/td>\n0,32553<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Dal sito ACI  i limiti da tenere presente per la compilazione dei rimborsi chilometrici di dipendenti ed amministratori. Settembre  2018 – Limiti di deducibilità fiscale dal reddito d’impresa delle spese di trasferta L’art. 33 del decreto-legge 23\/2\/1995 n. 41 (convertito con legge 22\/3\/1995 n. 85) ha limitato al costo di percorrenza o alla tariffa di […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[51,50,49],"class_list":["post-519","post","type-post","status-publish","format-standard","hentry","category-event","tag-deducibilita","tag-km","tag-rimborsi-km"],"yoast_head":"\r\nLimite deducibilit\u00e0 fiscale dei rimborsi Km - Consulco<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.coopconsulco.it\/?p=519\" \/>\r\n<meta property=\"og:locale\" content=\"it_IT\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Limite deducibilit\u00e0 fiscale dei rimborsi Km - Consulco\" \/>\r\n<meta property=\"og:description\" content=\"Dal sito ACI  i limiti da tenere presente per la compilazione dei rimborsi chilometrici di dipendenti ed amministratori. Settembre  2018 – Limiti di deducibilità fiscale dal reddito d’impresa delle spese di trasferta L’art. 33 del decreto-legge 23\/2\/1995 n. 41 (convertito con legge 22\/3\/1995 n. 85) ha limitato al costo di percorrenza o alla tariffa di […]\" \/>\r\n<meta property=\"og:url\" content=\"https:\/\/www.coopconsulco.it\/?p=519\" \/>\r\n<meta property=\"og:site_name\" content=\"Consulco\" \/>\r\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/consulenza.consulco\" \/>\r\n<meta property=\"article:published_time\" content=\"2017-05-02T18:24:39+00:00\" \/>\r\n<meta property=\"article:modified_time\" content=\"2019-02-05T09:09:47+00:00\" \/>\r\n<meta name=\"author\" content=\"admin\" \/>\r\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\r\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.coopconsulco.it\/?p=519#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.coopconsulco.it\/?p=519\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/www.coopconsulco.it\/#\/schema\/person\/87bbc852207344b1a1c61f1bf523a219\"},\"headline\":\"Limite deducibilit\u00e0 fiscale dei rimborsi Km\",\"datePublished\":\"2017-05-02T18:24:39+00:00\",\"dateModified\":\"2019-02-05T09:09:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.coopconsulco.it\/?p=519\"},\"wordCount\":249,\"commentCount\":14,\"publisher\":{\"@id\":\"https:\/\/www.coopconsulco.it\/#organization\"},\"keywords\":[\"deducibilit\u00e0\",\"km\",\"rimborsi km\"],\"articleSection\":[\"Event\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.coopconsulco.it\/?p=519#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.coopconsulco.it\/?p=519\",\"url\":\"https:\/\/www.coopconsulco.it\/?p=519\",\"name\":\"Limite deducibilit\u00e0 fiscale dei rimborsi Km - Consulco\",\"isPartOf\":{\"@id\":\"https:\/\/www.coopconsulco.it\/#website\"},\"datePublished\":\"2017-05-02T18:24:39+00:00\",\"dateModified\":\"2019-02-05T09:09:47+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.coopconsulco.it\/?p=519#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.coopconsulco.it\/?p=519\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.coopconsulco.it\/?p=519#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.coopconsulco.it\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Limite deducibilit\u00e0 fiscale dei rimborsi Km\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.coopconsulco.it\/#website\",\"url\":\"https:\/\/www.coopconsulco.it\/\",\"name\":\"Consulco\",\"description\":\"Consulenti in Cooperativa\",\"publisher\":{\"@id\":\"https:\/\/www.coopconsulco.it\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.coopconsulco.it\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.coopconsulco.it\/#organization\",\"name\":\"Consulco\",\"url\":\"https:\/\/www.coopconsulco.it\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/www.coopconsulco.it\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.coopconsulco.it\/wordpress\/wp-content\/uploads\/2021\/05\/Logo-Consulco-3.png\",\"contentUrl\":\"https:\/\/www.coopconsulco.it\/wordpress\/wp-content\/uploads\/2021\/05\/Logo-Consulco-3.png\",\"width\":3397,\"height\":1151,\"caption\":\"Consulco\"},\"image\":{\"@id\":\"https:\/\/www.coopconsulco.it\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/consulenza.consulco\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.coopconsulco.it\/#\/schema\/person\/87bbc852207344b1a1c61f1bf523a219\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/www.coopconsulco.it\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0bbe2dfc39f9a40c09b87ab3e014b0ecab3ab582483d992bfb076b805b67d3c8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0bbe2dfc39f9a40c09b87ab3e014b0ecab3ab582483d992bfb076b805b67d3c8?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"url\":\"https:\/\/www.coopconsulco.it\/?author=1\"}]}<\/script>\r\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Limite deducibilit\u00e0 fiscale dei rimborsi Km - Consulco","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.coopconsulco.it\/?p=519","og_locale":"it_IT","og_type":"article","og_title":"Limite deducibilit\u00e0 fiscale dei rimborsi Km - Consulco","og_description":"Dal sito ACI  i limiti da tenere presente per la compilazione dei rimborsi chilometrici di dipendenti ed amministratori. Settembre  2018 – Limiti di deducibilità fiscale dal reddito d’impresa delle spese di trasferta L’art. 33 del decreto-legge 23\/2\/1995 n. 41 (convertito con legge 22\/3\/1995 n. 85) ha limitato al costo di percorrenza o alla tariffa di […]","og_url":"https:\/\/www.coopconsulco.it\/?p=519","og_site_name":"Consulco","article_publisher":"https:\/\/www.facebook.com\/consulenza.consulco","article_published_time":"2017-05-02T18:24:39+00:00","article_modified_time":"2019-02-05T09:09:47+00:00","author":"admin","twitter_misc":{"Scritto da":"admin","Tempo di lettura stimato":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.coopconsulco.it\/?p=519#article","isPartOf":{"@id":"https:\/\/www.coopconsulco.it\/?p=519"},"author":{"name":"admin","@id":"https:\/\/www.coopconsulco.it\/#\/schema\/person\/87bbc852207344b1a1c61f1bf523a219"},"headline":"Limite deducibilit\u00e0 fiscale dei rimborsi Km","datePublished":"2017-05-02T18:24:39+00:00","dateModified":"2019-02-05T09:09:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.coopconsulco.it\/?p=519"},"wordCount":249,"commentCount":14,"publisher":{"@id":"https:\/\/www.coopconsulco.it\/#organization"},"keywords":["deducibilit\u00e0","km","rimborsi km"],"articleSection":["Event"],"inLanguage":"it-IT","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.coopconsulco.it\/?p=519#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.coopconsulco.it\/?p=519","url":"https:\/\/www.coopconsulco.it\/?p=519","name":"Limite deducibilit\u00e0 fiscale dei rimborsi Km - Consulco","isPartOf":{"@id":"https:\/\/www.coopconsulco.it\/#website"},"datePublished":"2017-05-02T18:24:39+00:00","dateModified":"2019-02-05T09:09:47+00:00","breadcrumb":{"@id":"https:\/\/www.coopconsulco.it\/?p=519#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.coopconsulco.it\/?p=519"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.coopconsulco.it\/?p=519#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.coopconsulco.it\/"},{"@type":"ListItem","position":2,"name":"Limite deducibilit\u00e0 fiscale dei rimborsi Km"}]},{"@type":"WebSite","@id":"https:\/\/www.coopconsulco.it\/#website","url":"https:\/\/www.coopconsulco.it\/","name":"Consulco","description":"Consulenti in Cooperativa","publisher":{"@id":"https:\/\/www.coopconsulco.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.coopconsulco.it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/www.coopconsulco.it\/#organization","name":"Consulco","url":"https:\/\/www.coopconsulco.it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.coopconsulco.it\/#\/schema\/logo\/image\/","url":"https:\/\/www.coopconsulco.it\/wordpress\/wp-content\/uploads\/2021\/05\/Logo-Consulco-3.png","contentUrl":"https:\/\/www.coopconsulco.it\/wordpress\/wp-content\/uploads\/2021\/05\/Logo-Consulco-3.png","width":3397,"height":1151,"caption":"Consulco"},"image":{"@id":"https:\/\/www.coopconsulco.it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/consulenza.consulco"]},{"@type":"Person","@id":"https:\/\/www.coopconsulco.it\/#\/schema\/person\/87bbc852207344b1a1c61f1bf523a219","name":"admin","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/www.coopconsulco.it\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0bbe2dfc39f9a40c09b87ab3e014b0ecab3ab582483d992bfb076b805b67d3c8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0bbe2dfc39f9a40c09b87ab3e014b0ecab3ab582483d992bfb076b805b67d3c8?s=96&d=mm&r=g","caption":"admin"},"url":"https:\/\/www.coopconsulco.it\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=\/wp\/v2\/posts\/519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=519"}],"version-history":[{"count":6,"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=\/wp\/v2\/posts\/519\/revisions"}],"predecessor-version":[{"id":581,"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=\/wp\/v2\/posts\/519\/revisions\/581"}],"wp:attachment":[{"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.coopconsulco.it\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}