Tax on private aircraft under review in Italy
The Italian luxury tax on private aircraft is currently under review. Its introduction in December 2011 raised both domestic and international concerns – particularly as it applied to foreign aircraft that had spent more the 48 hours on Italian territory.
The issues currently being discussed in parliament are as follows:
- An extension of the allowance period for non-Italian registered aircraft from 48 hours to 45 days.
- A tax rate reduction for aircraft having a MTOW below 6000 kg (above that, rates would remain the same).
- A helicopter tax rate increase of 50% (instead of 100%).
- Exemption for historical, kit and light sport aircraft.
- The introduction of a “user fee” tax on chartered flights of €100 per passenger for flights of less than 1500 Km and of €200 per passenger for flights in excess of 1500 km. The details of such new tax are still being discussed and defined in detail.
All of these points are still under discussion and definitive outcomes are still unclear.