{"id":199749,"date":"2025-11-12T11:32:44","date_gmt":"2025-11-12T10:32:44","guid":{"rendered":"https:\/\/www.asd-int.com\/?post_type=mini_blog&#038;p=199749"},"modified":"2025-11-12T11:32:47","modified_gmt":"2025-11-12T10:32:47","slug":"italia-prorrogacao-da-limitacao-do-direito-a-deducao-do-iva-sobre-determinados-veiculos","status":"publish","type":"mini_blog","link":"https:\/\/www.asd-int.com\/pt-pt\/italia-prorrogacao-da-limitacao-do-direito-a-deducao-do-iva-sobre-determinados-veiculos\/","title":{"rendered":"It\u00e1lia: prorroga\u00e7\u00e3o da limita\u00e7\u00e3o do direito \u00e0 dedu\u00e7\u00e3o do IVA sobre determinados ve\u00edculos"},"content":{"rendered":"\n<p>A Comiss\u00e3o Europeia publicou, a 27 de outubro de 2025, uma proposta que autoriza It\u00e1lia a <strong>prorrogar at\u00e9 31 de dezembro de 2028<\/strong> a medida que limita a <strong>40 %<\/strong> o direito \u00e0 dedu\u00e7\u00e3o do IVA na aquisi\u00e7\u00e3o e nas despesas relacionadas com determinados ve\u00edculos rodovi\u00e1rios motorizados <strong>quando estes n\u00e3o s\u00e3o utilizados exclusivamente para fins profissionais<\/strong>.<\/p>\n\n<p>Esta limita\u00e7\u00e3o aplica-se igualmente a opera\u00e7\u00f5es como montagem, loca\u00e7\u00e3o, repara\u00e7\u00e3o, manuten\u00e7\u00e3o e \u00e0s despesas associadas (combust\u00edveis, lubrificantes, etc.).<\/p>\n\n<p>Em contrapartida, It\u00e1lia poder\u00e1 continuar a <strong>n\u00e3o tributar a utiliza\u00e7\u00e3o privada destes ve\u00edculos<\/strong>, desde que a dedu\u00e7\u00e3o do IVA j\u00e1 esteja limitada a 40 %.<\/p>\n\n<p>Roma justifica esta prorroga\u00e7\u00e3o pela dificuldade em distinguir a utiliza\u00e7\u00e3o profissional da privada dos ve\u00edculos, tanto para as empresas como para a administra\u00e7\u00e3o fiscal. A Comiss\u00e3o considera a medida proporcional e eficaz no combate \u00e0 fraude e aos abusos.<\/p>\n\n<p>Caso It\u00e1lia pretenda manter esta medida ap\u00f3s 2028, ter\u00e1 de apresentar um novo pedido at\u00e9 31 de mar\u00e7o de 2028.<\/p>\n\n<div class=\"wp-block-essential-blocks-notice root-eb-notice-4476o\"><div class=\"eb-parent-wrapper eb-parent-eb-notice-4476o \"><div class=\"eb-notice-wrapper eb-notice-4476o\" data-id=\"eb-notice-4476o\" data-show-again=\"false\"><div class=\"eb-notice-title-wrapper\"><div class=\"eb-notice-title\">Quer saber mais?<\/div><\/div><span class=\"eb-notice-dismiss\" style=\"cursor:pointer\"><\/span><div><div class=\"eb-notice-text\">ASD Group apoia as empresas nas suas obriga\u00e7\u00f5es em mat\u00e9ria de IVA. Os nossos especialistas podem ajud\u00e1-lo a compreender o impacto destas medidas nas suas atividades em It\u00e1lia e na Uni\u00e3o Europeia.<br><br><a href=\"https:\/\/www.asd-int.com\/pt-pt\/contacto\/\">N\u00e3o hesite em contactar os nossos especialistas<\/a> para estar preparado para futuras evolu\u00e7\u00f5es.<\/div><\/div><\/div><\/div><\/div>\n\n<p>Fonte: <a href=\"https:\/\/data.consilium.europa.eu\/doc\/document\/ST-14560-2025-INIT\/en\/pdf\">Comiss\u00e3o Europeia<\/a> (PDF em ingl\u00eas)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Comiss\u00e3o Europeia publicou, a 27 de outubro de 2025, uma proposta que autoriza It\u00e1lia a prorrogar at\u00e9 31 de dezembro de 2028 a medida&#8230;<\/p>\n","protected":false},"author":36,"featured_media":199617,"menu_order":0,"template":"","format":"standard","meta":{"_eb_attr":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[3604],"tags":[3484],"pays":[1078],"class_list":["post-199749","mini_blog","type-mini_blog","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-pt-pt","tag-iva-pt-pt","pays-italie-pt"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>It\u00e1lia: prorroga\u00e7\u00e3o da limita\u00e7\u00e3o da dedu\u00e7\u00e3o do IVA | ASD Group<\/title>\n<meta name=\"description\" content=\"It\u00e1lia prorroga at\u00e9 2028 a limita\u00e7\u00e3o a 40 % do direito \u00e0 dedu\u00e7\u00e3o do IVA sobre determinados ve\u00edculos n\u00e3o utilizados exclusivamente para fins profissionais.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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