24/04/2012 - IMPORTANT INFORMATION FOR FOREIGN PILOTS
THE ITALIAN “LUXURY” TAX ON G.A. AIRCRAFT ... FOR FOREIGN AIRCRAFT .. MODIFIED TO DAY !
WHO PAYS WITH THE NEW LAW AS APPROVED BY THE ITALIAN PARLIAMENT.
Aircraft owners or operators of private aircraft intending to spend more than 45 DAYS in Italy.
Exclusions : airlines, taxi, charter ad aerial work company planes, State and Government , Police, Fire Fighters, Search and Rescue, Aero Club (both national and local), Air Force …
If a foreign registered aircraft remains in Italy in excess of 45 days (no longer 48 hours) the tax will have to be paid by the month before leaving the Italian territory. Aircraft grounded for maintenace operations are exempted.
HOW TO PAY
Payments, in Euro only, can be done with a bank transfer on the Italian Government bank account :
IBAN code of the bank account is IT35Z0100003245348008122300.
In the transfer you should indicate the BIC code: BITAITRRENT then, as reference for the payment, you should indicate your name in full, the registration of the aircraft, the tax code 3368, and the dates of validity of your ARC. Payment will be valid for the year.
HOW MUCH TO PAY
1) Up to 1.000 kg MTOW 0,75 Euro per kg
2) Up to 2.000 kg MTOW 1,24 Euro per kg
3) Up to 4.000 kg MTOW 4,00 Euro per kg
4) Up to 6.000 kg MTOW 5,75 Euro per kg
5) Up to 8.000 kg MTOW 6,65 Euro per kg
6) Up to 10.000 kg MTOW 7,10 Euro per kg
7) over 10.000 kg MTOW 7,55 Euro per kg
Helicopters will have to pay 50% more than the airplanes with equivalent weight.
It is still unclear if you have to pay the full amount of your category or if you have to pay it proportionally, this should be clarified by the tax office within the next 60 days (!).
All in all .. a considerable improvement from the first edition of the law.