We carry out Super Stamp Duty Payments

Law 214/2011 of 22/12/2011 (conversion of the Save Italy Decree) published on 27 December 2011 in the Official Journal, established that, starting from 2012, the additional tax on the car tax is set at 20 euros for each kW greater than 185 kW.
Paragraph 15-ter of article 16 also provided for some reductions, proportional to the age of the vehicle, of the additional tax based on the following scheme:
• Vehicles more than 5 years old pay the 60% tax surcharge, 12 euros for each kW exceeding 185.

• Vehicles more than 10 years old pay the 30% tax surcharge, 6 euros for each kW exceeding 185.

• Vehicles over 15 years old pay the 15% tax surcharge, 3 euros for each kW exceeding 185.

• Vehicles over 20 years old are no longer required to pay the tax surcharge.

The aforementioned periods start from January 1st of the year following the year of construction.
Example: a vehicle built in 2007 matures 5 years at the end of 2012, therefore it will pay the full amount of the surcharge (20 euros for each KW exceeding 185) until the end of 2012; will start paying the 60% surcharge (12 euros for each kW exceeding 185) starting from the year 2013.
The payment must be made using the F24 form as already arranged for the year 2011, while the terms to avoid incurring penalties and interest are the same as those envisaged for the payment of car taxes (vehicles with vignette expiring 12/2011 will have to pay the additional fee by 31 January 2012).
In the event of late payment, penalties and interest will be applied at the same rate as for car taxes as provided for by Legislative Decree 471/1997 and 472/1997.