Automobile Club d'Italia Clarifies 2027 Car Tax Exemption Rules

The Automobile Club d'Italia (ACI) has issued detailed guidance regarding the vehicle tax exemption for 2027, outlining precisely how the policy applies to renewals that overlap between late 2026 and early 2027. Based on Decree-Law No. 162 of September 17, 2026, the new measure introduces temporary relief for specific categories of drivers, though officials emphasize that standard payment deadlines will determine overall eligibility.

According to the ACI guidance, the determining factor for the exemption is the standard payment deadline rather than the specific tax period it covers. Payments that are normally scheduled to be made by December 2026 must be settled in full, even if the coverage period extends into 2027. Conversely, payments with standard deadlines falling between January 1 and December 31, 2027, qualify for the exemption, provided all other statutory requirements are met.

This system means that motorists whose vehicle tax expires in December 2026—with renewal typically due by January 2027—can benefit from the waiver. However, the legislation rules out any attempt to delay payments intentionally to secure the discount. As ACI noted, "A payment made in 2027, but referring to a tax whose standard deadline was in 2026, does not become exempt for the sole fact of being paid in 2027."

The exemption applies to individual taxpayers who own gasoline or diesel passenger vehicles, including hybrid or dual-fuel models, with an engine power not exceeding 80 kilowatts. Additionally, vehicles must be properly insured to qualify for the relief. For individuals who own multiple eligible automobiles, the benefit applies strictly to the vehicle with the lowest engine power, or the one with the lowest tax amount in cases of equal power.

The regulatory framework also extends to users who are legally obligated to pay the tax under alternative arrangements rather than direct ownership. This includes individuals involved in long-term leasing without a driver, financial leasing, or usufruct agreements. For motorcycles and mopeds, the exemption rules follow a similar power-based prioritization, though individuals who are liable for an eligible passenger car up to 80 kW cannot claim the motorcycle exemption.

The ACI clarified that the relief is strictly limited to a single vehicle per eligible individual. For eligible mopeds, the exemption is granted to the vehicle with the oldest initial registration date. Authorities also reminded the public that Decree-Law 162 is currently active and subject to the ongoing parliamentary conversion process, meaning regulations could potentially face adjustments during legislative reviews.