Does road tax and super tax exemption apply to the engine capacity or tax horses?

Italian legislation protects vulnerable sections of the population, including disabled citizens.
There are many benefits available for disabled civilians and holders of law 104, ranging from work-related benefits to those reserved for caregivers who assist the disabled person.
Of particular importance in the benefits provided is the exemption from paying car tax which is granted to some categories of disabled people to encourage their mobility.
The thing that must be underlined is that this tax exemption does not apply without distinction to all those who have been recognized as holders of civil disability or are holders of Law 104, since it is necessary that the disabling pathology falls within those provided for by the Law for the recognition of no longer fulfill the obligation to pay the stamp duty.
Precisely in this regard we answer the question of a Money.it reader who writes to us: Good evening.
I am 100% disabled with severe disability (law 104/92 art.3 paragraph 3 with permanent accompaniment).
Having to buy a car with a 1,991cc displacement, power 310 kw+10kw (421hp+14hp).
My question is the following: The application of the tax exemption, (consequently the super tax is nothing more than an additional tax on the car tax.
The Revenue Agency itself specifies that the additional tax is not due in cases where the vehicle is exempt from car tax).
Does it apply based on engine capacity or tax horsepower/kW? THANK YOU.
While waiting for a welcome reply, I send you my best regards, read also Law 104 and car tax, when the exemption is available to disabled people and family members.
Exemption from car tax and super tax.
The exemption from the payment of the car tax also "drives" the exemption from the payment of the super stamp.
The super tax, in fact, is an additional car tax applied to vehicles that have an engine capacity greater than 185 kilowatts.
Since it is a tax surtax, the super tax follows the exemption applied to the main tax (the car tax, in fact).
Where, therefore, an exemption is recognized for the payment of car tax, the same also extends to super tax.
The clarification on this is also given by the Revenue Agency which clarifies that «The additional tax is not due in cases where the vehicle is exempt from the car tax.».
If the vehicle is exempt from paying the car tax, it is automatically exempt from paying the super tax too.
Tax exemption for disabled people, does it apply to engine capacity or tax horses? The Revenue Agency itself clarifies how to establish whether exemption from paying the tax is due based on the power of the vehicle.
For petrol, hybrid or diesel vehicles, the engine capacity of the vehicle is taken into consideration; in the case of fully electric vehicles, the engine power is decisive.
Disabled people who are entitled to exemption from paying car tax can enjoy this relief on: vehicles with petrol or petrol/hybrid engines that do not exceed 2,000 cubic centimeters (cc); vehicles with diesel or diesel/hybrid engines that do not exceed 2,800 cubic centimeters (cc); vehicles with electric motor with power not exceeding 150 kW.
When we talk about cc, in vehicles, we are referring to the cubic centimeters of the engine, which indicate the displacement.
When it comes to tax horsepower, however, (CV or CF), they are parameters taken into consideration only by insurance companies for the calculation of the amount of Motor Liability (not by all, among other things).
Finally, kilowatts (kW) represent the unit of measurement of the maximum power that an engine can exert and are, today, used to calculate the super tax of a vehicle or to calculate the car tax of an electric vehicle.
Having made this necessary clarification (for all our readers who are not able to orient themselves between the various acronyms to indicate the power or displacement of a vehicle), the answer to your question is that if you have to buy a petrol, diesel or hybrid, cubic centimeters (cc) count, but if you buy an electric vehicle you will have to take kW into consideration.