If you have been resident in Italy for over 60 days and have a car with a foreign license plate, you must pay the car tax. This is stated in article 29-bis of Legislative Decree 113/18, converted into law 132/18 (so-called safety decree), which amended articles 93, 132 and 196 of the Highway Code.
To raise this event was the Technical Consultancy of Part of Milan which rejected the appeal of a taxpayer with dual Italian and Swiss citizenship. The Lombardy Region had requested the citizen to pay the car tax since June 2016, given that the presence of the vehicle with a foreign license plate in the Italian territory had been in existence for more than 60 days. The proof was provided by the tax registry, from which it emerged that the citizen had submitted form F24, for the payment of taxes and duties in Italy. The news was reported by the Sole 24 Ore.
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The tax judge held that the person should pay the tax, also in relation to the payment of the motor vehicle tax on the owned vehicle with a Swiss license plate and regardless of whether there was dual citizenship and without considering a sporadic use of the vehicle (always according to the person who filed the appeal). The owner of the car, in addition to having residence in Italy, carried out his work in the country, which is why a more than stable presence in the area is assumed.
The safety decree imposed a significant tightening on vehicles with foreign plates. However there are some exceptions; they relate in particular to cars leased, with long-term rental or on loan from foreign companies of the European Union to employees or collaborators of the company (companies that do not have secondary or main offices in Italy). The motorist, in the present case, would have had to register the vehicle on the Italian territory to regularize his position. He would have paid the road tax anyway, but without incurring legal delays.