22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n.

317

ESTRATTI, SUNTI E COMUNICATI

AGENZIA DELLE ENTRATE
Tabelle nazionali dei costi chilometrici di esercizio di autovetture e motoveicoli
elaborate dall’ACI - Articolo 3, comma 1, decreto legislativo 2 settembre 1997, n. 314
FRINGE BENEFIT 2021
AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
ABARTH 595 1.4 TURBO T-JET 145CV 0,4748 1.780,46 2.136,56 3.560,93 4.273,11
ABARTH 595 1.4 TURBO T-JET 165CV 0,5223 1.958,70 2.350,44 3.917,40 4.700,88
ABARTH 595 1.4 TURBO T-JET 180CV 0,5395 2.023,28 2.427,93 4.046,55 4.855,86
ABARTH 595C 1.4 TURBO T-JET 165CV 0,5383 2.018,59 2.422,31 4.037,18 4.844,61
ABARTH 595C 1.4 TURBO T-JET 180CV 0,5555 2.083,16 2.499,80 4.166,33 4.999,59
ABARTH 695 2019 1.4 TURBO T-JET 180CV 0,6057 2.271,23 2.725,47 4.542,45 5.450,94
ALFA ROMEO GIULIA 2.0 TURBO 200CV 0,6514 2.442,79 2.931,35 4.885,58 5.862,69
ALFA ROMEO GIULIA 2.0 TURBO 250CV 0,7581 2.842,69 3.411,23 5.685,38 6.822,45
ALFA ROMEO GIULIA 2.0 TURBO Q4 VELOCE 280CV AWD 0,7973 2.989,99 3.587,99 5.979,98 7.175,97
ALFA ROMEO GIULIETTA 1.4 TURBO 120CV 0,5048 1.893,11 2.271,74 3.786,23 4.543,47
ALFA ROMEO STELVIO 2.0 T 200CV 0,7415 2.780,74 3.336,89 5.561,48 6.673,77
ALFA ROMEO STELVIO 2.0 T 250CV Q4 0,8195 3.073,09 3.687,71 6.146,18 7.375,41
ALFA ROMEO STELVIO 2.0 T 280CV 0,8331 3.124,20 3.749,04 6.248,40 7.498,08
ASTON MARTIN VANTAGE 4.0 510CV 1,6292 6.109,43 7.331,31 12.218,85 14.662,62
AUDI A1 CITYCARVER 25 TFSI 1.0 95CV 0,4312 1.616,89 1.940,27 3.233,78 3.880,53
AUDI A1 CITYCARVER 30 TFSI 1.0 116CV 0,4521 1.695,53 2.034,63 3.391,05 4.069,26
AUDI A1 CITYCARVER 30 TFSI S-TRONIC 1.0 116CV 0,4669 1.750,95 2.101,14 3.501,90 4.202,28
AUDI A1 CITYCARVER 35 TFSI 1.5 150CV 0,4912 1.841,96 2.210,36 3.683,93 4.420,71
AUDI A1 CITYCARVER 35 TFSI S-TRONIC 1.5 150CV 0,5060 1.897,35 2.276,82 3.794,70 4.553,64
AUDI A1 SPB 25 TFSI 1.0 95CV 0,4237 1.588,84 1.906,61 3.177,68 3.813,21
AUDI A1 SPB 25 TFSI S-TRONIC 1.0 95CV 0,4393 1.647,23 1.976,67 3.294,45 3.953,34
AUDI A1 SPB 30 TFSI 1.0 115CV 0,4347 1.630,28 1.956,33 3.260,55 3.912,66
AUDI A1 SPB 35 1.5 TFSI S-TRONIC 150CV 0,4907 1.840,20 2.208,24 3.680,40 4.416,48
AUDI A1 SPB 40 2.0 TFSI S-TRONIC 200CV 0,5493 2.059,84 2.471,81 4.119,68 4.943,61
AUDI A3 2020 SEDAN 30 TFSI 1.0 110CV 0,4990 1.871,14 2.245,37 3.742,28 4.490,73
AUDI A3 2020 SEDAN 35 TFSI 1.5 150CV 0,5331 1.999,05 2.398,86 3.998,10 4.797,72
AUDI A3 2020 SPB 30 TFSI 1.0 110CV 0,4830 1.811,14 2.173,37 3.622,28 4.346,73
AUDI A3 2020 SPB 35 TFSI 1.5 150CV 0,5179 1.942,16 2.330,60 3.884,33 4.661,19
AUDI Q2 30 1.0 TFSI 116CV 0,4604 1.726,50 2.071,80 3.453,00 4.143,60
AUDI Q2 35 1.5 TFSI 150CV 0,4926 1.847,18 2.216,61 3.694,35 4.433,22
AUDI Q2 35 1.5 TFSI S-TRONIC 150CV 0,5023 1.883,44 2.260,13 3.766,88 4.520,25
AUDI Q2 40 TFSI QUATTRO S TRONIC 190CV 0,6097 2.286,19 2.743,43 4.572,38 5.486,85
AUDI Q3 35 1.5 TFSI 150CV MY2020 0,5506 2.064,64 2.477,57 4.129,28 4.955,13
AUDI Q3 40 2.0 TFSI QUATTRO S-TRONIC 190CV 0,6563 2.461,01 2.953,22 4.922,03 5.906,43
AUDI Q3 45 2.0 TFSI QUATTRO S-TRONIC 230CV 0,7153 2.682,34 3.218,81 5.364,68 6.437,61
AUDI Q3 RS 2.5 QUATTRO S-TRONIC 400CV 0,9439 3.539,59 4.247,51 7.079,18 8.495,01
AUDI Q3 RS SPB 2.5 QUATTRO S-TRONIC 400CV 0,9346 3.504,68 4.205,61 7.009,35 8.411,22
AUDI RS4 AVANT 3.0 450CV 1,1564 4.336,39 5.203,67 8.672,78 10.407,33
AUDI RS5 2.9 450CV COUPÉ 1,1695 4.385,51 5.262,62 8.771,03 10.525,23
AUDI S3 SEDAN 2020 2.0 TFSI 310CV 0,7299 2.737,13 3.284,55 5.474,25 6.569,10
AUDI S3 SPB 2020 2.0 TFSI 310CV 0,7229 2.710,88 3.253,05 5.421,75 6.506,10
AUDI S5 CABRIO 3.0 TFSI QUATTRO TIPTR 353CV 1,0220 3.832,35 4.598,82 7.664,70 9.197,64
AUDI TT 40 TFSI 2.0 S-TRONIC 197CV COUPÉ 0,6350 2.381,06 2.857,28 4.762,13 5.714,55
AUDI TT 45 TFSI 2.0 245CV COUPÉ 0,6745 2.529,49 3.035,39 5.058,98 6.070,77
AUDI TT 45 TFSI 2.0 QUATTRO S-TRONIC 245CV COUPÉ 0,7161 2.685,23 3.222,27 5.370,45 6.444,54
AUDI TT 45 TFSI 2.0 S-TRONIC 245CV COUPÉ 0,6882 2.580,68 3.096,81 5.161,35 6.193,62
AUDI TT ROADSTER 40 TFSI 2.0 S-TRONIC 197CV 0,6570 2.463,90 2.956,68 4.927,80 5.913,36
AUDI TT ROADSTER 45 TFSI 2.0 245CV 0,6950 2.606,14 3.127,37 5.212,28 6.254,73
AUDI TT ROADSTER 45 TFSI 2.0 QUATTRO S-TRONIC245CV 0,7365 2.761,88 3.314,25 5.523,75 6.628,50
AUDI TT ROADSTER 45 TFSI 2.0 S-TRONIC 245CV 0,7086 2.657,33 3.188,79 5.314,65 6.377,58
BMW 116I 2020 1.5 109CV 0,4821 1.807,80 2.169,36 3.615,60 4.338,72
BMW 118I 1.5 140CV 0,5041 1.890,45 2.268,54 3.780,90 4.537,08
BMW 120I 2020 2.0 178CV 0,5767 2.162,48 2.594,97 4.324,95 5.189,94
BMW 216I 1.5 109CV ACTIVE TOURER 0,5241 1.965,34 2.358,41 3.930,68 4.716,81
BMW 216I 1.5 109CV GRAN TOURER 0,5283 1.981,16 2.377,40 3.962,33 4.754,79
BMW 218I 1.5 136CV CABRIO 0,5951 2.231,55 2.677,86 4.463,10 5.355,72
BMW 218I 1.5 136CV COUPÉ EURO6 0,5371 2.014,28 2.417,13 4.028,55 4.834,26
BMW 218I 1.5 140CV ACTIVE TOURER 0,5240 1.965,00 2.358,00 3.930,00 4.716,00
BMW 218I 1.5 140CV GRAN COUPÉ 0,5661 2.122,91 2.547,50 4.245,83 5.094,99
BMW 218I 1.5 140CV GRAN TOURER 0,5432 2.036,81 2.444,18 4.073,63 4.888,35
BMW 220I 2.0 178CV GRAN COUPÉ 0,6194 2.322,64 2.787,17 4.645,28 5.574,33
BMW 220I 2.0 184CV CABRIO 0,6333 2.374,91 2.849,90 4.749,83 5.699,79
BMW 220I 2.0 184CV COUPÉ EURO6 0,5989 2.245,73 2.694,87 4.491,45 5.389,74
BMW 220I 2.0 190CV ACTIVE TOURER 0,5621 2.107,76 2.529,32 4.215,53 5.058,63
BMW 220I 2.0 190CV GRAN TOURER 0,5712 2.142,00 2.570,40 4.284,00 5.140,80
BMW 230I 2.0 252CV MSPORT CABRIO 0,7249 2.718,30 3.261,96 5.436,60 6.523,92
BMW 318I 2.0 156CV 0,5945 2.229,23 2.675,07 4.458,45 5.350,14
BMW 318I 2.0 TOURING 156CV 0,6142 2.303,29 2.763,95 4.606,58 5.527,89
BMW 320I 2.0 184CV BERLINA 2019 0,6427 2.410,01 2.892,02 4.820,03 5.784,03
BMW 320I TOURING 2.0 184CV 0,6599 2.474,78 2.969,73 4.949,55 5.939,46
BMW 320I XDRIVE 2.0 184CV BERLINA 2019 0,6660 2.497,50 2.997,00 4.995,00 5.994,00
BMW 320IA 2.0 184CV GRAN TURISMO 0,6823 2.558,66 3.070,40 5.117,33 6.140,79
BMW 320IA XDRIVE 2.0 184CV GRAN TURISMO 0,7054 2.645,21 3.174,26 5.290,43 6.348,51
BMW 330I 2.0 258CV 0,7127 2.672,66 3.207,20 5.345,33 6.414,39

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
BMW 330I TOURING 2.0 258CV 0,7275 2.728,13 3.273,75 5.456,25 6.547,50
BMW 330I XDRIVE 2.0 258CV 2019 0,7366 2.762,33 3.314,79 5.524,65 6.629,58
BMW 330I XDRIVE TOURING 2.0 258CV 0,7498 2.811,60 3.373,92 5.623,20 6.747,84
BMW 340IA 3.0 326CV GRAN TURISMO 0,7978 2.991,86 3.590,24 5.983,73 7.180,47
BMW 340IA 3.0 XDRIVE 326CV GRAN TURISMO 0,8208 3.077,81 3.693,38 6.155,63 7.386,75
BMW 420I CABRIO 2.0 184CV 0,7166 2.687,10 3.224,52 5.374,20 6.449,04
BMW 420I COUPÉ 2.0 184CV 0,6790 2.546,25 3.055,50 5.092,50 6.111,00
BMW 420I GRAN COUPÉ 2.0 184CV 0,6515 2.443,16 2.931,80 4.886,33 5.863,59
BMW 430I CABRIO 2.0 252CV 0,7747 2.905,09 3.486,11 5.810,18 6.972,21
BMW 430I COUPÉ 2.0 258CV 0,7383 2.768,63 3.322,35 5.537,25 6.644,70
BMW 430I GRAN COUPÉ 2.0 252CV 0,7172 2.689,43 3.227,31 5.378,85 6.454,62
BMW 440I XDRIVE CABRIO 3.0 326CV 0,9014 3.380,29 4.056,35 6.760,58 8.112,69
BMW 440I XDRIVE COUPÉ 3.0 326CV 0,8486 3.182,14 3.818,57 6.364,28 7.637,13
BMW 440I XDRIVE GRAN COUPÉ 3.0 326CV 0,8519 3.194,55 3.833,46 6.389,10 7.666,92
BMW 840I 3.0 340CV CABRIO 1,2146 4.554,86 5.465,84 9.109,73 10.931,67
BMW 840I 3.0 340CV COUPÉ 1,1589 4.345,99 5.215,19 8.691,98 10.430,37
BMW 840I XDRIVE 3.0 340CV CABRIO 1,2465 4.674,45 5.609,34 9.348,90 11.218,68
BMW 840I XDRIVE 3.0 340CV COUPÉ 1,1900 4.462,50 5.355,00 8.925,00 10.710,00
BMW M135 I 2.0 XDRIVE 306CV 0,6982 2.618,21 3.141,86 5.236,43 6.283,71
BMW M2 3.0 COMPETITION 410CV COUPÉ 0,9712 3.641,89 4.370,27 7.283,78 8.740,53
BMW M235I XDRIVE 2.0 306CV GRAN COUPÉ 0,7579 2.842,13 3.410,55 5.684,25 6.821,10
BMW M240I 3.0 340CV CABRIO 0,8256 3.096,11 3.715,34 6.192,23 7.430,67
BMW M240I 3.0 340CV COUPÉ 0,7894 2.960,29 3.552,35 5.920,58 7.104,69
BMW M240I 3.0 340CV XDRIVE CABRIO 0,8464 3.173,93 3.808,71 6.347,85 7.617,42
BMW M240I 3.0 340CV XDRIVE COUPÉ 0,8077 3.028,76 3.634,52 6.057,53 7.269,03
BMW M340I XDRIVE TOURING 3.0 374CV 0,9188 3.445,35 4.134,42 6.890,70 8.268,84
BMW M4 CABRIO 3.0 430CV 1,1077 4.153,73 4.984,47 8.307,45 9.968,94
BMW M4 COUPÉ 3.0 430CV 1,0493 3.934,91 4.721,90 7.869,83 9.443,79
BMW M850I 4.4 XDRIVE 530CV 1,4683 5.506,24 6.607,49 11.012,48 13.214,97
BMW X1 SDRIVE 18I 1.5 140CV 0,5286 1.982,29 2.378,75 3.964,58 4.757,49
BMW X1 SDRIVE 20I 2.0 192CV 0,6154 2.307,56 2.769,08 4.615,13 5.538,15
BMW X2 SDRIVE 18I 1.5 140CV 0,5346 2.004,79 2.405,75 4.009,58 4.811,49
BMW X2 SDRIVE 20I 2.0 192CV 0,6214 2.330,06 2.796,08 4.660,13 5.592,15
BMW X2 XDRIVE M35I 2.0 306CV 0,7697 2.886,19 3.463,43 5.772,38 6.926,85
BMW X3 M 3.0 480CV 1,1266 4.224,75 5.069,70 8.449,50 10.139,40
BMW X3 XDRIVE 20I 2.0 184CV 0,7067 2.650,13 3.180,15 5.300,25 6.360,30
BMW X3 XDRIVE 30I 2.0 252CV 0,7655 2.870,63 3.444,75 5.741,25 6.889,50
BMW X4 XDRIVE 20I 2.0 184CV MY2018 0,7512 2.816,89 3.380,27 5.633,78 6.760,53
BMW X4 XDRIVE 30I 2.0 252CV 0,8113 3.042,38 3.650,85 6.084,75 7.301,70
BMW X5 M50I 4.4 530CV 1,2035 4.513,24 5.415,89 9.026,48 10.831,77
BMW X5 XDRIVE 40I 3.0 340CV 0,9702 3.638,33 4.365,99 7.276,65 8.731,98
BMW X6 M50I 4.4 530CV 1,2969 4.863,49 5.836,19 9.726,98 11.672,37
BMW X6 XDRIVE 40I 3.0 340CV 1,0294 3.860,25 4.632,30 7.720,50 9.264,60
BMW X7 XDRIVE 40I 340CV 1,1403 4.275,94 5.131,13 8.551,88 10.262,25
BMW X7 XDRIVE M50I 4.4 530CV 1,3906 5.214,90 6.257,88 10.429,80 12.515,76
BMW Z4 M40I 3.0 340CV 0,9223 3.458,74 4.150,49 6.917,48 8.300,97
BMW Z4 SDRIVE 2.0 197CV 0,6767 2.537,78 3.045,33 5.075,55 6.090,66
BMW Z4 SDRIVE 2.0 258CV 0,7502 2.813,33 3.375,99 5.626,65 6.751,98
CITROEN C1 1.0 VTI 72CV 0,3059 1.146,94 1.376,33 2.293,88 2.752,65
CITROEN C1 AIRSCAPE 1.0 VTI 72CV 0,3366 1.262,21 1.514,66 2.524,43 3.029,31
CITROEN C3 AIRCROSS 1.2 PURETECH 110CV 0,3865 1.449,53 1.739,43 2.899,05 3.478,86
CITROEN C3 AIRCROSS 1.2 PURETECH S&S 130CV 0,4257 1.596,38 1.915,65 3.192,75 3.831,30
CITROEN C3 III 1.2 110CV 0,4100 1.537,46 1.844,96 3.074,93 3.689,91
CITROEN C3 III 1.2 82CV 0,3789 1.420,91 1.705,10 2.841,83 3.410,19
CITROEN C4 2020 1.2 PURETECH 130CV 0,4500 1.687,58 2.025,09 3.375,15 4.050,18
CITROEN C4 2020 1.2 PURETECH AUT 130CV 0,4668 1.750,58 2.100,69 3.501,15 4.201,38
CITROEN C4 CACTUS PURETECH 1.2 110CV 0,4220 1.582,39 1.898,87 3.164,78 3.797,73
CITROEN C4 CACTUS PURETECH 1.2 S&S 130CV 0,4615 1.730,74 2.076,89 3.461,48 4.153,77
CITROEN C4 SPACETOURER PURETECH 1.2 130CV 0,5014 1.880,29 2.256,35 3.760,58 4.512,69
CITROEN C5 AIRCROSS 1.2 PURETECH 130CV 0,4611 1.729,09 2.074,91 3.458,18 4.149,81
CITROEN C5 AIRCROSS 1.6 PURETECH 180CV 0,5553 2.082,53 2.499,03 4.165,05 4.998,06
CITROEN GRAND C4 SPACETOURER PURETECH 1.2 130CV 0,4919 1.844,44 2.213,33 3.688,88 4.426,65
CUPRA ATECA 2.0 TSI 4DRIVE 300CV 0,7156 2.683,35 3.220,02 5.366,70 6.440,04
CUPRA FORMENTOR 2020 2.0 TSI 4DRIVE 310CV 0,7188 2.695,54 3.234,65 5.391,08 6.469,29
DACIA DUSTER 1.0 TCE 100CV 4X2 0,3400 1.275,04 1.530,05 2.550,08 3.060,09
DACIA DUSTER 1.3 TCE 130CV 4X2 0,3969 1.488,41 1.786,10 2.976,83 3.572,19
DACIA DUSTER 1.3 TCE 150CV 4X2 0,4042 1.515,60 1.818,72 3.031,20 3.637,44
DACIA LOGAN MCV 0.9 TCE 90CV S&S 0,3250 1.218,71 1.462,46 2.437,43 2.924,91
DACIA LOGAN MCV 0.9 TCE STEPWAY 90CV 0,3491 1.308,98 1.570,77 2.617,95 3.141,54
DACIA LOGAN MCV 1.0 SCE 75CV 0,3153 1.182,19 1.418,63 2.364,38 2.837,25
DACIA SANDERO STEPWAY 0.9 TCE 90CV 0,3419 1.282,05 1.538,46 2.564,10 3.076,92
DACIA SANDERO STEPWAY 1.0 SCE 75CV 0,3230 1.211,21 1.453,46 2.422,43 2.906,91
DR AUTOMOBILES DR 5.0 1.5 116CV 0,4119 1.544,59 1.853,51 3.089,18 3.707,01
DR AUTOMOBILES DR EVO 1.6 126CV 0,4187 1.570,05 1.884,06 3.140,10 3.768,12

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
DR AUTOMOBILES DR F35 1.5 156CV 0,4728 1.773,15 2.127,78 3.546,30 4.255,56
DR AUTOMOBILES DR3 S1 1.5 106CV 0,4041 1.515,34 1.818,41 3.030,68 3.636,81
DR AUTOMOBILES DR4 1.6 115CV 0,4329 1.623,30 1.947,96 3.246,60 3.895,92
DR AUTOMOBILES DR6 1.5 TURBO 150CV 0,4572 1.714,31 2.057,18 3.428,63 4.114,35
DS DS3 1.2 CROSSBACK PURETECH 100CV 0,4425 1.659,23 1.991,07 3.318,45 3.982,14
DS DS3 1.2 CROSSBACK PURETECH 130CV AUT 0,4728 1.773,15 2.127,78 3.546,30 4.255,56
DS DS3 1.2 CROSSBACK PURETECH 155CV AUT 0,4998 1.874,21 2.249,06 3.748,43 4.498,11
DS DS7 1.2 CROSSBACK 130CV AUT 0,5318 1.994,40 2.393,28 3.988,80 4.786,56
DS DS7 1.6 CROSSBACK PURETECH 180CV 0,6161 2.310,19 2.772,23 4.620,38 5.544,45
FERRARI 812 SUPERFAST 6.5 800CV 2,7848 10.443,04 12.531,65 20.886,08 25.063,29
FERRARI F8 TRIBUTO 4.0 720CV 2,2579 8.466,98 10.160,37 16.933,95 20.320,74
FERRARI GTC4 LUSSO 6.3 689CV 2,5629 9.611,03 11.533,23 19.222,05 23.066,46
FERRARI PORTOFINO 3.9 600CV 1,9685 7.381,76 8.858,12 14.763,53 17.716,23
FIAT 500 1.2 DUALOGIC 69CV 0,3671 1.376,51 1.651,82 2.753,03 3.303,63
FIAT 500C 1.2 DUALOGIC 69CV CABRIO 0,3886 1.457,36 1.748,84 2.914,73 3.497,67
FIAT 500L 1.4 S&S 95CV 0,4488 1.682,93 2.019,51 3.365,85 4.039,02
FIAT 500X 1.0 T3 120CV 0,4086 1.532,33 1.838,79 3.064,65 3.677,58
FIAT 500X 1.3 T4 150CV 0,4576 1.715,93 2.059,11 3.431,85 4.118,22
FIAT PANDA 0.9 TWINAIR T S&S 85CV 4X4 0,3755 1.408,05 1.689,66 2.816,10 3.379,32
FIAT PANDA 1.2 69CV 0,3405 1.276,84 1.532,21 2.553,68 3.064,41
FIAT TIPO 1.4 120CV SW MY2016 0,4505 1.689,45 2.027,34 3.378,90 4.054,68
FIAT TIPO 1.4 5PORTE 120CV 0,4348 1.630,31 1.956,38 3.260,63 3.912,75
FIAT TIPO 1.4 5PORTE 95CV MY2016 0,4142 1.553,14 1.863,77 3.106,28 3.727,53
FIAT TIPO 1.4 95CV MY2016 0,4042 1.515,71 1.818,86 3.031,43 3.637,71
FIAT TIPO 1.4 95CV SW MY2016 0,4242 1.590,56 1.908,68 3.181,13 3.817,35
FORD ECOSPORT 1.0 ECOBOOST S&S 100CV 0,4039 1.514,74 1.817,69 3.029,48 3.635,37
FORD ECOSPORT 1.0 ECOBOOST S&S 125CV 0,4213 1.579,95 1.895,94 3.159,90 3.791,88
FORD FIESTA 1.0 125CV ECOBOOST 0,4142 1.553,29 1.863,95 3.106,58 3.727,89
FORD FIESTA 1.0 ECOBOOST 95CV 0,3744 1.403,93 1.684,71 2.807,85 3.369,42
FORD FIESTA 1.1 75CV 0,3749 1.405,76 1.686,92 2.811,53 3.373,83
FORD FOCUS IV 1.0 ECOBOOST 100CV 0,4351 1.631,78 1.958,13 3.263,55 3.916,26
FORD FOCUS IV 1.0 ECOBOOST 125CV 0,4495 1.685,74 2.022,89 3.371,48 4.045,77
FORD FOCUS IV 1.5 ECOBOOST 150CV 0,4952 1.856,81 2.228,18 3.713,63 4.456,35
FORD FOCUS IV 2.3 ECOBOOST 280CV 0,6932 2.599,39 3.119,27 5.198,78 6.238,53
FORD FOCUS IV STATION 1.0 ECOBOOST 125CV SW 0,4575 1.715,70 2.058,84 3.431,40 4.117,68
FORD FOCUS IV STATION 1.5 ECOBOOST 150CV SW 0,5056 1.896,08 2.275,29 3.792,15 4.550,58
FORD KUGA 2019 1.5 ECOBOOST 120CV 2WD 0,5052 1.894,61 2.273,54 3.789,23 4.547,07
FORD KUGA 2019 1.5 ECOBOOST 150CV 2WD 0,4992 1.871,85 2.246,22 3.743,70 4.492,44
FORD PUMA 2019 1.0 ECOBOOST 125CV 0,4366 1.637,40 1.964,88 3.274,80 3.929,76
HONDA CIVIC 1.0 126CV 0,4435 1.663,24 1.995,89 3.326,48 3.991,77
HONDA CIVIC 1.5 182CV 0,5480 2.055,04 2.466,05 4.110,08 4.932,09
HONDA CIVIC 2.0 320CV TYPE-R 0,7269 2.725,73 3.270,87 5.451,45 6.541,74
HONDA CR-V 1.5T 173CV 0,4966 1.862,36 2.234,84 3.724,73 4.469,67
HONDA CR-V 1.5T AWD 173CV 0,5355 2.008,16 2.409,80 4.016,33 4.819,59
HONDA CR-V 1.5T AWD 193CV 0,5653 2.119,76 2.543,72 4.239,53 5.087,43
HONDA HR-V 1.5 VTEC 130 CV 0,4457 1.671,34 2.005,61 3.342,68 4.011,21
HONDA HR-V 1.5 VTEC 182CV 0,4994 1.872,56 2.247,08 3.745,13 4.494,15
HYUNDAI I10 2020 1.0 MPI 67CV 0,3337 1.251,41 1.501,70 2.502,83 3.003,39
HYUNDAI I10 2020 1.0 MPI ECOPACK 67CV 0,3292 1.234,54 1.481,45 2.469,08 2.962,89
HYUNDAI I20 1.0 T-GDI 100CV MY2018 0,4076 1.528,50 1.834,20 3.057,00 3.668,40
HYUNDAI KONA 1.0 T-GDI 120CV 0,3940 1.477,39 1.772,87 2.954,78 3.545,73
HYUNDAI KONA 1.6 T-GDI 4WD 177CV 0,5165 1.936,69 2.324,03 3.873,38 4.648,05
HYUNDAI TUCSON 2020 1.6 GDI 132CV 0,5027 1.885,05 2.262,06 3.770,10 4.524,12
HYUNDAI TUCSON 2020 1.6 T-GDI 177CV 0,5680 2.130,00 2.556,00 4.260,00 5.112,00
JAGUAR E-PACE 2.0 200CV AWD 0,6921 2.595,53 3.114,63 5.191,05 6.229,26
JAGUAR E-PACE 2.0 249CV AWD 0,7080 2.654,93 3.185,91 5.309,85 6.371,82
JAGUAR E-PACE 2.0 300CV AWD 0,7913 2.967,23 3.560,67 5.934,45 7.121,34
JAGUAR F-PACE 2019 2.0 250CV AWD 0,8111 3.041,48 3.649,77 6.082,95 7.299,54
JAGUAR F-PACE 2019 2.0 300CV AWD 0,8229 3.085,91 3.703,10 6.171,83 7.406,19
JAGUAR F-PACE 2019 5.0 V8 550CV AWD 1,2571 4.713,94 5.656,73 9.427,88 11.313,45
JAGUAR F-TYPE CONVERTIBILE 2.0 300CV AUT 0,9106 3.414,79 4.097,75 6.829,58 8.195,49
JAGUAR F-TYPE CONVERTIBILE 5.0 V8 450CV AUT 1,2002 4.500,83 5.400,99 9.001,65 10.801,98
JAGUAR F-TYPE CONVERTIBILE 5.0 V8 450CV AUT AWD 1,2478 4.679,06 5.614,88 9.358,13 11.229,75
JAGUAR F-TYPE COUPÈ 2.0 300CV AUT 0,8629 3.235,95 3.883,14 6.471,90 7.766,28
JAGUAR F-TYPE COUPÈ 5.0 V8 450CV AUT 1,1525 4.321,73 5.186,07 8.643,45 10.372,14
JAGUAR F-TYPE COUPÈ 5.0 V8 450CV AUT AWD 1,2000 4.499,96 5.399,96 8.999,93 10.799,91
JAGUAR XE 2019 2.0 250CV AUT 0,7068 2.650,61 3.180,74 5.301,23 6.361,47
JAGUAR XE 2019 2.0 300CV AWD AUT 0,7613 2.855,03 3.426,03 5.710,05 6.852,06
JAGUAR XF 2.0 250CV AUT 0,7699 2.887,20 3.464,64 5.774,40 6.929,28
JAGUAR XF 2.0 300CV AWD AUT 0,8326 3.122,21 3.746,66 6.244,43 7.493,31
JAGUAR XF SPORTBRAKE 2.0 250CV SW 0,7949 2.981,03 3.577,23 5.962,05 7.154,46
JAGUAR XF SPORTBRAKE 2.0 300CV AWD SW 0,8869 3.325,73 3.990,87 6.651,45 7.981,74
JEEP COMPASS 1.3 T4 130CV 0,4993 1.872,49 2.246,99 3.744,98 4.493,97
JEEP COMPASS 1.3 T4 150CV 0,5026 1.884,86 2.261,84 3.769,73 4.523,67

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
JEEP GRAND CHEROKEE 6.4 V8 468CV 1,2339 4.626,94 5.552,33 9.253,88 11.104,65
JEEP RENEGADE 1.0 T3 120CV 0,4424 1.658,81 1.990,58 3.317,63 3.981,15
JEEP RENEGADE 1.3 T4 150CV 0,4858 1.821,60 2.185,92 3.643,20 4.371,84
JEEP WRANGLER 2.0 272CV 0,7917 2.969,03 3.562,83 5.938,05 7.125,66
KIA CEED 1.0 T-GDI 100CV 0,4136 1.551,15 1.861,38 3.102,30 3.722,76
KIA CEED 1.0 T-GDI 120CV MY2020 0,4473 1.677,49 2.012,99 3.354,98 4.025,97
KIA CEED 1.4 T-GDI 140CV 0,4840 1.814,89 2.177,87 3.629,78 4.355,73
KIA CEED 1.6 T-GDI 204CV 0,5361 2.010,34 2.412,41 4.020,68 4.824,81
KIA PICANTO 1.0 67CV 0,3200 1.199,96 1.439,96 2.399,93 2.879,91
KIA PICANTO 1.0 12V 100CV 0,3627 1.360,16 1.632,20 2.720,33 3.264,39
KIA PROCEED 2019 1.4 T-GDI 140CV 0,5255 1.970,78 2.364,93 3.941,55 4.729,86
KIA PROCEED 2019 1.6 T-GDI 204CV 0,5808 2.178,08 2.613,69 4.356,15 5.227,38
KIA STINGER 3.3T-GDI 370CV 0,8795 3.297,98 3.957,57 6.595,95 7.915,14
KIA XCEED 1.0 TGDI 120CV 0,4400 1.649,85 1.979,82 3.299,70 3.959,64
KIA XCEED 1.4 TGDI 140CV 0,4838 1.814,14 2.176,97 3.628,28 4.353,93
KIA XCEED 1.6 TGDI 204CV 0,5644 2.116,31 2.539,58 4.232,63 5.079,15
LAMBORGHINI AVENTADOR S 6.5 V12 740CV COUPÉ 3,0856 11.570,81 13.884,98 23.141,63 27.769,95
LAMBORGHINI AVENTADOR S 6.5 V12 ROADSTER 740CV SPIDER 3,3437 12.538,91 15.046,70 25.077,83 30.093,39
LAMBORGHINI HURACAN 5.2 V10 EVO 640CV COUPÉ 2,1782 8.168,14 9.801,77 16.336,28 19.603,53
LAMBORGHINI HURACAN 5.2 V10 EVO 640CV SPIDER 2,3358 8.759,21 10.511,06 17.518,43 21.022,11
LAMBORGHINI URUS 4.0 650CV 2,1532 8.074,39 9.689,27 16.148,78 19.378,53
LAND ROVER DEFENDER 110 2020 2.0 SI4 300CV 5P 0,9107 3.415,20 4.098,24 6.830,40 8.196,48
LAND ROVER DEFENDER 90 2020 2.0 SI4 300CV 3P 0,8721 3.270,49 3.924,59 6.540,98 7.849,17
LAND ROVER DISCOVERY 2.0 SI4 300CV 0,8937 3.351,30 4.021,56 6.702,60 8.043,12
LAND ROVER RANGE ROVER 5.0 SUPERCHARGED 525CV 1,5136 5.675,85 6.811,02 11.351,70 13.622,04
LAND ROVER RANGE ROVER SPORT 2.0 SI4 300CV 0,9139 3.427,05 4.112,46 6.854,10 8.224,92
LAND ROVER RANGE ROVER SPORT 5.0 575CV 1,5092 5.659,46 6.791,36 11.318,93 13.582,71
LAND ROVER RANGE ROVER SPORT 5.0 V8 525CV 1,2622 4.733,10 5.679,72 9.466,20 11.359,44
LAND ROVER RANGE ROVER VELAR 2.0 SI4 250CV 0,8145 3.054,41 3.665,30 6.108,83 7.330,59
LAND ROVER RANGE ROVER VELAR 2.0 SI4 300CV 0,8530 3.198,64 3.838,37 6.397,28 7.676,73
LAND ROVER RANGE ROVER VELAR 5.0 V8 550CV 1,3351 5.006,78 6.008,13 10.013,55 12.016,26
LEXUS LC 5.0 477CV 1,2930 4.848,60 5.818,32 9.697,20 11.636,64
LOTUS ELISE SPORT 1.6 136CV CABRIOLET 0,6228 2.335,39 2.802,47 4.670,78 5.604,93
MAHINDRA KUV100 1.2 VVT 87CV 0,3611 1.354,01 1.624,82 2.708,03 3.249,63
MASERATI GHIBLI 3.0 350CV 1,0427 3.910,05 4.692,06 7.820,10 9.384,12
MASERATI GHIBLI 3.0 430CV 1,1849 4.443,30 5.331,96 8.886,60 10.663,92
MASERATI LEVANTE 3.0 V6 AWD 350CV 1,0804 4.051,35 4.861,62 8.102,70 9.723,24
MASERATI LEVANTE 3.0 V6 AWD 430CV 1,1900 4.462,65 5.355,18 8.925,30 10.710,36
MASERATI QUATTROPORTE 3.0 430CV 1,3336 5.001,15 6.001,38 10.002,30 12.002,76
MAZDA 6 2.0L SKYACTIV-G 165CV 0,5837 2.188,88 2.626,65 4.377,75 5.253,30
MAZDA 6 2.0L SKYACTIV-G 165CV WAGON 0,5841 2.190,38 2.628,45 4.380,75 5.256,90
MAZDA 6 2.5L SKYACTIV-G 194CV 0,6467 2.425,01 2.910,02 4.850,03 5.820,03
MAZDA 6 2.5L SKYACTIV-G 194 WAGON 0,6471 2.426,51 2.911,82 4.853,03 5.823,63
MAZDA CX-3 2.0L SKYACTIV-G 120CV 0,4767 1.787,55 2.145,06 3.575,10 4.290,12
MAZDA CX-5 2.0L SKYACTIV-G 165CV 0,5649 2.118,41 2.542,10 4.236,83 5.084,19
MAZDA CX-5 2.0L SKYACTIV-G 165CV 4WD 0,6251 2.344,09 2.812,91 4.688,18 5.625,81
MAZDA CX-5 2.5L SKYACTIV-G 194CV 4WD 0,6695 2.510,55 3.012,66 5.021,10 6.025,32
MAZDA MX-5 SKYACTIVE 2.0L 184CV 0,6064 2.274,04 2.728,85 4.548,08 5.457,69
MAZDA MX-5 SKYACTIVE-G 1.5 132CV 0,5783 2.168,74 2.602,49 4.337,48 5.204,97
MERCEDES A160 1.3 109CV 0,5076 1.903,43 2.284,11 3.806,85 4.568,22
MERCEDES A180 1.3 136CV 0,5272 1.977,11 2.372,54 3.954,23 4.745,07
MERCEDES A200 1.3 163CV MY2018 0,5529 2.073,26 2.487,92 4.146,53 4.975,83
MERCEDES A220 AUT 2.0 190CV 4MATIC 0,6121 2.295,45 2.754,54 4.590,90 5.509,08
MERCEDES A250 2.0 224CV AUT MY2018 0,6207 2.327,51 2.793,02 4.655,03 5.586,03
MERCEDES A250 AUT 2.0 224CV 4MATIC 0,6384 2.394,00 2.872,80 4.788,00 5.745,60
MERCEDES A45 AMG 2019 2.0 387CV 4MATIC 0,8431 3.161,70 3.794,04 6.323,40 7.588,08
MERCEDES B160 2018 1.3 109CV 0,4899 1.837,16 2.204,60 3.674,33 4.409,19
MERCEDES B180 2018 1.3 136CV AUT 0,5007 1.877,66 2.253,20 3.755,33 4.506,39
MERCEDES B200 2018 1.3 163CV 0,5264 1.974,08 2.368,89 3.948,15 4.737,78
MERCEDES B200 2018 1.3 163CV AUT 0,5436 2.038,35 2.446,02 4.076,70 4.892,04
MERCEDES B220 2018 2.0 190CV 4MATIC 0,6011 2.254,01 2.704,82 4.508,03 5.409,63
MERCEDES B250 2018 2.0 224CV AUT 0,5952 2.231,81 2.678,18 4.463,63 5.356,35
MERCEDES C43 AMG 4MATIC 3.0 390CV CABRIO MY2018 1,0804 4.051,35 4.861,62 8.102,70 9.723,24
MERCEDES C43 AMG 4MATIC 3.0 390CV COUPÉ MY2018 1,0236 3.838,61 4.606,34 7.677,23 9.212,67
MERCEDES C43 AMG 4MATIC 3.0 390CV MY2018 1,0103 3.788,51 4.546,22 7.577,03 9.092,43
MERCEDES C43 SW AMG 4MATIC 3.0 390CV MY2018 1,0241 3.840,23 4.608,27 7.680,45 9.216,54
MERCEDES CLA 180 2019 1.3 136CV AUT 0,5657 2.121,45 2.545,74 4.242,90 5.091,48
MERCEDES CLA 200 2019 1.3 163CV AUT 0,5974 2.240,21 2.688,26 4.480,43 5.376,51
MERCEDES CLA 220 2019 2.0 190CV 4MATIC AUT 0,6704 2.513,81 3.016,58 5.027,63 6.033,15
MERCEDES CLA 250 2019 2.0 225CV 4MATIC AUT 0,6974 2.615,33 3.138,39 5.230,65 6.276,78
MERCEDES CLA 250 2019 2.0 225CV AUT 0,6745 2.529,30 3.035,16 5.058,60 6.070,32
MERCEDES CLA 35 AMG 2.0 306CV 0,7809 2.928,53 3.514,23 5.857,05 7.028,46
MERCEDES CLA 45 AMG 2.0 387CV 4MATIC 0,8569 3.213,23 3.855,87 6.426,45 7.711,74
MERCEDES E450 3.0 4MATIC 367CV COUPÉ 0,9300 3.487,54 4.185,05 6.975,08 8.370,09

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
MERCEDES E450 4MATIC 3.0 367CV CABRIO 0,9729 3.648,41 4.378,10 7.296,83 8.756,19
MERCEDES E450 4MATIC 3.0 367CV BERLINA 0,9112 3.416,85 4.100,22 6.833,70 8.200,44
MERCEDES E450 4MATIC 3.0 367CV SW 0,9514 3.567,83 4.281,39 7.135,65 8.562,78
MERCEDES G500 4.0 421CV 4X4 SW 1,3336 5.000,81 6.000,98 10.001,63 12.001,95
MERCEDES G63 4.0 585CV AMG 1,6914 6.342,83 7.611,39 12.685,65 15.222,78
MERCEDES GLA 2020 180 AUT 1.3 136CV 0,5896 2.210,96 2.653,16 4.421,93 5.306,31
MERCEDES GLA 2020 200 AUT 1.3 163CV 0,6160 2.310,15 2.772,18 4.620,30 5.544,36
MERCEDES GLA 2020 250 AUT 2.0 224CV 0,6628 2.485,46 2.982,56 4.970,93 5.965,11
MERCEDES GLA 2020 250 AUT 2.0 4MATIC 224CV 0,6853 2.569,73 3.083,67 5.139,45 6.167,34
MERCEDES GLA 2020 35 4MATIC AMG 2.0 306CV 0,7760 2.910,11 3.492,14 5.820,23 6.984,27
MERCEDES GLA 2020 45 4MATIC AMG 2.0 387CV 0,8604 3.226,39 3.871,67 6.452,78 7.743,33
MERCEDES GLA 2020 45 S 4MATIC AMG 2.0 420CV 0,8984 3.369,08 4.042,89 6.738,15 8.085,78
MERCEDES GLB 200 AUT 1.3 163CV 0,6372 2.389,50 2.867,40 4.779,00 5.734,80
MERCEDES GLB 250 AUT 4MATIC 2.0 225CV 0,7104 2.663,89 3.196,67 5.327,78 6.393,33
MERCEDES GLB 35 4MATIC 2.0 AMG 306CV 0,8009 3.003,30 3.603,96 6.006,60 7.207,92
MERCEDES S 450 4MATIC 3.0 367CV COUPÉ 1,2271 4.601,44 5.521,73 9.202,88 11.043,45
MERCEDES S 560 4.0 469CV COUPÉ 1,4463 5.423,66 6.508,40 10.847,33 13.016,79
MERCEDES S 560 4MATIC 4.0 469CV 1,3552 5.082,08 6.098,49 10.164,15 12.196,98
MERCEDES S 560 4MATIC 4.0 469CV COUPÉ 1,4838 5.564,36 6.677,24 11.128,73 13.354,47
MERCEDES S 63 4MATIC 4.0 612CV COUPÉ 1,8560 6.960,04 8.352,05 13.920,08 16.704,09
MERCEDES S 63 AMG 4MATIC 4.0 612CV 1,7473 6.552,49 7.862,99 13.104,98 15.725,97
MERCEDES SL 400 3.0 367CV ROADSTER 1,2019 4.507,13 5.408,55 9.014,25 10.817,10
MERCEDES SL 500 4.7 455CV ROADSTER 1,3642 5.115,90 6.139,08 10.231,80 12.278,16
MERCEDES SLC 2020 200 2.0 184CV 0,6583 2.468,70 2.962,44 4.937,40 5.924,88
MERCEDES SLC 2020 300 2.0 245CV 0,7145 2.679,19 3.215,03 5.358,38 6.430,05
MERCEDES SLC 2020 43 3.0 390CV AMG 0,9198 3.449,29 4.139,15 6.898,58 8.278,29
MINI COOPER 1.5 136CV 0,4580 1.717,65 2.061,18 3.435,30 4.122,36
MINI COOPER S 2.0 192CV 0,5193 1.947,53 2.337,03 3.895,05 4.674,06
MINI MINI COOPER CABRIO 1.5 136CV 0,4943 1.853,55 2.224,26 3.707,10 4.448,52
MINI MINI COOPER CLUBMAN 1.5 136CV 0,4844 1.816,35 2.179,62 3.632,70 4.359,24
MINI MINI COOPER COUNTRYMAN 1.5 136CV 0,5074 1.902,75 2.283,30 3.805,50 4.566,60
MINI MINI COOPER COUNTRYMAN ALL4 1.5 136CV 4X4 0,5365 2.011,73 2.414,07 4.023,45 4.828,14
MINI MINI COOPER S CABRIO 2.0 192CV 0,5532 2.074,31 2.489,18 4.148,63 4.978,35
MINI MINI COOPER S CLUBMAN 2.0 192CV ALL4 0,5883 2.206,24 2.647,49 4.412,48 5.294,97
MINI MINI COOPER S COUNTRYMAN 2.0 192CV 0,5540 2.077,39 2.492,87 4.154,78 4.985,73
MINI MINI COOPER S COUNTRYMAN ALL4 2.0 192 4X4 0,5981 2.242,84 2.691,41 4.485,68 5.382,81
MINI MINI J COOPER WORKS 231CV 0,6163 2.311,05 2.773,26 4.622,10 5.546,52
MINI MINI JCW 2.0 231CV CABRIO 0,6396 2.398,50 2.878,20 4.797,00 5.756,40
MINI MINI ONE 1.5 102CV 0,4288 1.608,15 1.929,78 3.216,30 3.859,56
MINI MINI ONE 1.5 75CV 0,4079 1.529,74 1.835,69 3.059,48 3.671,37
MINI MINI ONE 1.5 102CV CABRIO 0,4620 1.732,54 2.079,05 3.465,08 4.158,09
MINI MINI ONE CLUBMAN 1.5 102CV 0,4609 1.728,49 2.074,19 3.456,98 4.148,37
MINI MINI ONE COUNTRYMAN 1.5 102CV 0,4823 1.808,66 2.170,40 3.617,33 4.340,79
MITSUBISHI ASX 2.0 150CV 2WD 0,5017 1.881,19 2.257,43 3.762,38 4.514,85
MITSUBISHI ASX 2.0 150CV 4WD 0,5432 2.036,96 2.444,36 4.073,93 4.888,71
MITSUBISHI ECLIPSE CROSS 1.5 T 163CV 2WD 0,5005 1.876,91 2.252,30 3.753,83 4.504,59
MITSUBISHI ECLIPSE CROSS 1.5 T 163CV 4WD 0,5539 2.077,01 2.492,42 4.154,03 4.984,83
MITSUBISHI OUTLANDER 2.0 150CV 4WD 0,6162 2.310,75 2.772,90 4.621,50 5.545,80
MITSUBISHI SPACESTAR 1.0 71CV 0,3391 1.271,44 1.525,73 2.542,88 3.051,45
MITSUBISHI SPACESTAR 1.2 80CV 0,3708 1.390,58 1.668,69 2.781,15 3.337,38
NISSAN JUKE 2020 1.0 DIG-T 114CV 0,3910 1.466,10 1.759,32 2.932,20 3.518,64
NISSAN MICRA 1.0 DIG-T 117CV 0,4148 1.555,43 1.866,51 3.110,85 3.733,02
NISSAN MICRA 1.0 IG-T 101CV 0,3862 1.448,33 1.737,99 2.896,65 3.475,98
NISSAN QASHQAI 1.3 DIG-T 140CV 0,4340 1.627,43 1.952,91 3.254,85 3.905,82
NISSAN QASHQAI 1.3 DIG-T 160CV 0,4612 1.729,50 2.075,40 3.459,00 4.150,80
NISSAN X-TRAIL 1.3 DIG-T 160CV 2WD 0,5215 1.955,78 2.346,93 3.911,55 4.693,86
OPEL ASTRA 2019 1.2T 110CV 0,4393 1.647,23 1.976,67 3.294,45 3.953,34
OPEL ASTRA 2019 1.2T 130CV 0,4482 1.680,86 2.017,04 3.361,73 4.034,07
OPEL ASTRA 2019 1.2T 145CV 0,4571 1.714,16 2.057,00 3.428,33 4.113,99
OPEL ASTRA 2020 1.4T 145CV 0,4944 1.854,00 2.224,80 3.708,00 4.449,60
OPEL ASTRA ST 2019 1.2T 110CV SW 0,4506 1.689,60 2.027,52 3.379,20 4.055,04
OPEL ASTRA ST 2019 1.2T 130CV SW 0,4592 1.722,04 2.066,45 3.444,08 4.132,89
OPEL ASTRA ST 2019 1.2T 145CV SW 0,4684 1.756,54 2.107,85 3.513,08 4.215,69
OPEL ASTRA ST 2020 1.4T 145CV SW 0,5024 1.883,93 2.260,71 3.767,85 4.521,42
OPEL CORSA 2019 1.2 100CV 0,3829 1.435,99 1.723,19 2.871,98 3.446,37
OPEL CORSA 2019 1.2 130CV 0,4252 1.594,58 1.913,49 3.189,15 3.826,98
OPEL CORSA 2019 1.2 75CV 0,3692 1.384,50 1.661,40 2.769,00 3.322,80
OPEL CROSSLAND X 1.2 110CV 0,3967 1.487,70 1.785,24 2.975,40 3.570,48
OPEL CROSSLAND X 1.2 130CV 0,4148 1.555,31 1.866,38 3.110,63 3.732,75
OPEL CROSSLAND X 1.2 83CV 0,3692 1.384,46 1.661,36 2.768,93 3.322,71
OPEL GRANDLAND X 1.2T 130CV 0,4519 1.694,59 2.033,51 3.389,18 4.067,01
OPEL GRANDLAND X 1.6T 180CV 0,5465 2.049,34 2.459,21 4.098,68 4.918,41
OPEL INSIGNIA 2020 1.4T 145CV 0,5915 2.218,01 2.661,62 4.436,03 5.323,23
OPEL INSIGNIA 2020 2.0T 200CV 0,6198 2.324,25 2.789,10 4.648,50 5.578,20

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
OPEL INSIGNIA 2020 2.0T 230CV AWD 0,6883 2.581,16 3.097,40 5.162,33 6.194,79
OPEL MOKKA 2020 1.2 T 100CV 0,4063 1.523,55 1.828,26 3.047,10 3.656,52
OPEL MOKKA 2020 1.2 T 130CV 0,4167 1.562,70 1.875,24 3.125,40 3.750,48
PEUGEOT 108 1.0 VTI 72CV MY2018 0,3270 1.226,18 1.471,41 2.452,35 2.942,82
PEUGEOT 2008 2020 1.2 PURETECH 100 100CV 0,4318 1.619,25 1.943,10 3.238,50 3.886,20
PEUGEOT 2008 2020 1.2 PURETECH 130 130CV 0,4449 1.668,49 2.002,19 3.336,98 4.004,37
PEUGEOT 2008 2020 1.2 PURETECH 130 130CV AUT 0,4568 1.713,11 2.055,74 3.426,23 4.111,47
PEUGEOT 2008 2020 1.2 PURETECH 155 155CV AUT 0,5318 1.994,14 2.392,97 3.988,28 4.785,93
PEUGEOT 208 2019 1.2 102CV 0,3862 1.448,06 1.737,68 2.896,13 3.475,35
PEUGEOT 208 2019 1.2 130CV 0,4531 1.699,01 2.038,82 3.398,03 4.077,63
PEUGEOT 208 2019 1.2 75CV 0,3578 1.341,90 1.610,28 2.683,80 3.220,56
PEUGEOT 3008 1.2 PURETECH TURBO 130CV 0,4820 1.807,35 2.168,82 3.614,70 4.337,64
PEUGEOT 3008 1.2 PURETECH TURBO 180CV 0,5817 2.181,45 2.617,74 4.362,90 5.235,48
PEUGEOT 5008 1.2 PURETECH TURBO 130CV 0,4938 1.851,83 2.222,19 3.703,65 4.444,38
PEUGEOT 5008 1.2 PURETECH TURBO 180CV 0,6036 2.263,35 2.716,02 4.526,70 5.432,04
PEUGEOT 508 PURETECH TURBO 1.6 180CV 0,5690 2.133,75 2.560,50 4.267,50 5.121,00
PEUGEOT 508 STATION 1.6 T S&S 180CV 0,5757 2.158,88 2.590,65 4.317,75 5.181,30
PEUGEOT 508 STATION 1.6 T S&S 225CV 0,6650 2.493,90 2.992,68 4.987,80 5.985,36
PORSCHE 718 BOXSTER 2.0 300CV 0,8429 3.160,73 3.792,87 6.321,45 7.585,74
PORSCHE 718 BOXSTER GTS 4.0 400CV 1,1125 4.171,99 5.006,39 8.343,98 10.012,77
PORSCHE 718 BOXSTER S 2.5 350CV 0,9659 3.622,20 4.346,64 7.244,40 8.693,28
PORSCHE 718 CAYMAN 2.0 300CV 0,8291 3.109,01 3.730,82 6.218,03 7.461,63
PORSCHE 718 CAYMAN GTS 4.0 400CV 1,0987 4.120,24 4.944,29 8.240,48 9.888,57
PORSCHE 718 CAYMAN S 2.5 350CV 0,9521 3.570,45 4.284,54 7.140,90 8.569,08
PORSCHE 911 CARRERA 4S 3.0 450CV CABRIO 1,5525 5.821,84 6.986,21 11.643,68 13.972,41
PORSCHE 911 CARRERA 4S 3.0 450CV COUPÉ 1,4340 5.377,43 6.452,91 10.754,85 12.905,82
PORSCHE 911 CARRERA S 3.0 450CV CABRIO 1,5014 5.630,29 6.756,35 11.260,58 13.512,69
PORSCHE 911 CARRERA S 3.0 450CV COUPÉ 1,3764 5.161,65 6.193,98 10.323,30 12.387,96
PORSCHE CAYENNE 2.9 V6 S 440CV 1,1764 4.411,43 5.293,71 8.822,85 10.587,42
PORSCHE CAYENNE 3.0 V6 340CV 1,0355 3.883,16 4.659,80 7.766,33 9.319,59
PORSCHE CAYENNE 4.0 V8 T 550CV 1,5721 5.895,34 7.074,41 11.790,68 14.148,81
PORSCHE CAYENNE COUPÉ 3.0 340CV 1,1034 4.137,68 4.965,21 8.275,35 9.930,42
PORSCHE CAYENNE COUPÉ 4.0 550CV 1,6138 6.051,60 7.261,92 12.103,20 14.523,84
PORSCHE MACAN 2.0 245CV 0,8834 3.312,79 3.975,35 6.625,58 7.950,69
PORSCHE MACAN 3.0 S 350CV 0,9765 3.661,76 4.394,12 7.323,53 8.788,23
PORSCHE MACAN GTS 2.9 380CV 1,0894 4.085,29 4.902,35 8.170,58 9.804,69
PORSCHE PANAMERA 2.9 4S 440CV 1,3660 5.122,35 6.146,82 10.244,70 12.293,64
PORSCHE PANAMERA 3.0 4 330CV 1,2071 4.526,74 5.432,09 9.053,48 10.864,17
PORSCHE PANAMERA 4 2.9 330CV 1,1968 4.487,96 5.385,56 8.975,93 10.771,11
PORSCHE PANAMERA 4.0 TURBO 550CV 1,7103 6.413,66 7.696,40 12.827,33 15.392,79
PORSCHE PANAMERA GTS 4.0 460CV 1,5594 5.847,60 7.017,12 11.695,20 14.034,24
RENAULT CAPTUR 2020 1.0 TCE 100CV 0,3749 1.405,91 1.687,10 2.811,83 3.374,19
RENAULT CAPTUR 2020 1.3 TCE 130CV 0,4411 1.654,05 1.984,86 3.308,10 3.969,72
RENAULT CLIO 2019 1.0 SCE 65CV 0,3563 1.336,13 1.603,35 2.672,25 3.206,70
RENAULT CLIO 2019 1.0 SCE 75CV 0,3764 1.411,43 1.693,71 2.822,85 3.387,42
RENAULT CLIO 2019 1.0 TCE 100CV 0,3732 1.399,61 1.679,54 2.799,23 3.359,07
RENAULT CLIO 2019 1.3 TCE 130CV 0,4497 1.686,30 2.023,56 3.372,60 4.047,12
RENAULT ESPACE 1.8 TCE EDC 225CV 0,6668 2.500,39 3.000,47 5.000,78 6.000,93
RENAULT KADJAR 1.3 TCE 140CV 0,4506 1.689,71 2.027,66 3.379,43 4.055,31
RENAULT KADJAR 1.3 TCE 160CV 0,4848 1.818,00 2.181,60 3.636,00 4.363,20
RENAULT MEGANE 2020 1.3 TCE 115CV 0,4676 1.753,65 2.104,38 3.507,30 4.208,76
RENAULT MEGANE 2020 1.3 TCE 140CV 0,4834 1.812,64 2.175,17 3.625,28 4.350,33
RENAULT MEGANE 2020 1.3 TCE 160CV 0,5342 2.003,18 2.403,81 4.006,35 4.807,62
RENAULT MEGANE 2020 1.8 TCE 300CV 0,6622 2.483,14 2.979,77 4.966,28 5.959,53
RENAULT MEGANE SPORTER 2020 1.3 TCE 115CV 0,4760 1.785,08 2.142,09 3.570,15 4.284,18
RENAULT MEGANE SPORTER 2020 1.3 TCE 140CV 0,4938 1.851,90 2.222,28 3.703,80 4.444,56
RENAULT MEGANE SPORTER 2020 1.3 TCE 160CV 0,5422 2.033,14 2.439,77 4.066,28 4.879,53
RENAULT SCENIC 1.3 TCE 116CV 0,4789 1.795,91 2.155,10 3.591,83 4.310,19
RENAULT SCENIC 1.3 TCE 140CV 0,5234 1.962,71 2.355,26 3.925,43 4.710,51
RENAULT SCENIC 1.3 TCE 160CV 0,5909 2.215,80 2.658,96 4.431,60 5.317,92
RENAULT TALISMAN 1.3 TCE 160CV 0,6013 2.254,91 2.705,90 4.509,83 5.411,79
RENAULT TALISMAN 1.8 TCE 225CV 0,6802 2.550,71 3.060,86 5.101,43 6.121,71
RENAULT TALISMAN SPORTER 1.3 TCE 160CV 0,6088 2.283,04 2.739,65 4.566,08 5.479,29
RENAULT TALISMAN SPORTER 1.8 TCE 225CV 0,6710 2.516,06 3.019,28 5.032,13 6.038,55
RENAULT TWINGO 2019 1.0 65CV 0,3164 1.186,46 1.423,76 2.372,93 2.847,51
RENAULT TWINGO 2019 900 92CV 0,3609 1.353,26 1.623,92 2.706,53 3.247,83
SEAT ARONA 2020 1.0 ECOTSI 95CV 0,3745 1.404,34 1.685,21 2.808,68 3.370,41
SEAT ARONA 2020 1.5 TSI 150CV 0,4440 1.665,11 1.998,14 3.330,23 3.996,27
SEAT ATECA 2020 1.0 TSI 115CV 0,4309 1.615,80 1.938,96 3.231,60 3.877,92
SEAT ATECA 2020 1.5 ECOTSI 150CV 0,4824 1.808,85 2.170,62 3.617,70 4.341,24
SEAT ATECA 2020 2.0 TSI 4DRIVE 190CV 0,5977 2.241,41 2.689,70 4.482,83 5.379,39
SEAT IBIZA 2020 1.0 ECOTSI 110CV 0,4059 1.521,98 1.826,37 3.043,95 3.652,74
SEAT IBIZA 2020 1.0 MPI 80CV 0,3867 1.450,05 1.740,06 2.900,10 3.480,12
SEAT IBIZA 2020 1.5 TSI 150CV 0,4603 1.725,98 2.071,17 3.451,95 4.142,34

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
SEAT LEON 2020 1.0 TSI 110CV 0,4351 1.631,78 1.958,13 3.263,55 3.916,26
SEAT LEON 2020 1.0 TSI 90CV 0,4253 1.594,80 1.913,76 3.189,60 3.827,52
SEAT LEON 2020 1.5 TSI 130CV 0,4606 1.727,33 2.072,79 3.454,65 4.145,58
SEAT LEON 2020 1.5 TSI 150CV 0,4922 1.845,86 2.215,04 3.691,73 4.430,07
SEAT LEON SPORTSTOURER 2020 1.0 TSI 90CV SW 0,4329 1.623,49 1.948,19 3.246,98 3.896,37
SEAT LEON SPORTSTOURER 2020 1.5 TSI 130CV SW 0,4666 1.749,79 2.099,75 3.499,58 4.199,49
SEAT LEON SPORTSTOURER 2020 1.5 TSI 150CV SW 0,4982 1.868,33 2.241,99 3.736,65 4.483,98
SEAT TARRACO 2019 1.5 TSI 150CV 0,5298 1.986,56 2.383,88 3.973,13 4.767,75
SEAT TARRACO 2019 2.0 TSI 4DRIVE 190CV 0,6517 2.443,69 2.932,43 4.887,38 5.864,85
SKODA FABIA 1.0 MPI 60CV BERLINA 0,3614 1.355,40 1.626,48 2.710,80 3.252,96
SKODA FABIA 1.0 TSI 110CV BERLINA 0,3900 1.462,58 1.755,09 2.925,15 3.510,18
SKODA FABIA 1.0 TSI 95CV BERLINA 0,3668 1.375,58 1.650,69 2.751,15 3.301,38
SKODA FABIA WAGON 1.0 TSI 110CV SW 0,3916 1.468,46 1.762,16 2.936,93 3.524,31
SKODA FABIA WAGON 1.0 TSI 95CV 0,3732 1.399,54 1.679,45 2.799,08 3.358,89
SKODA KAMIQ 1.0 TSI 115CV 0,4091 1.533,98 1.840,77 3.067,95 3.681,54
SKODA KAMIQ 1.0 TSI 95CV 0,4007 1.502,48 1.802,97 3.004,95 3.605,94
SKODA KAMIQ 1.5 TSI 150CV 0,4346 1.629,86 1.955,84 3.259,73 3.911,67
SKODA KAROK 2020 1.0 TSI 115CV 0,4328 1.622,96 1.947,56 3.245,93 3.895,11
SKODA KAROK 2020 1.5 TSI ACT 150CV 0,4617 1.731,23 2.077,47 3.462,45 4.154,94
SKODA KODIAQ 1.5 TSI 150CV 0,5034 1.887,75 2.265,30 3.775,50 4.530,60
SKODA OCTAVIA 2020 1.0 TSI 110CV 0,4592 1.721,96 2.066,36 3.443,93 4.132,71
SKODA OCTAVIA 2020 1.5 TSI 150CV 0,4938 1.851,60 2.221,92 3.703,20 4.443,84
SKODA OCTAVIA 2020 2.0 TSI RS 245CV 0,6057 2.271,49 2.725,79 4.542,98 5.451,57
SKODA OCTAVIA WAGON 2020 1.0 TSI 110CV 0,4676 1.753,43 2.104,11 3.506,85 4.208,22
SKODA OCTAVIA WAGON 2020 1.5 TSI 150CV 0,5021 1.883,03 2.259,63 3.766,05 4.519,26
SKODA OCTAVIA WAGON 2020 2.0 TSI RS 245CV 0,6127 2.297,70 2.757,24 4.595,40 5.514,48
SKODA SCALA 2019 1.0 TSI 115CV 0,4347 1.630,20 1.956,24 3.260,40 3.912,48
SKODA SCALA 2019 1.0 TSI 95CV 0,4156 1.558,65 1.870,38 3.117,30 3.740,76
SKODA SCALA 2019 1.5 TSI 150CV 0,4709 1.766,03 2.119,23 3.532,05 4.238,46
SKODA SUPERB 1.5 TSI 150CV 0,5703 2.138,55 2.566,26 4.277,10 5.132,52
SKODA SUPERB WAGON 1.5 TSI 150CV 0,5791 2.171,51 2.605,82 4.343,03 5.211,63
SSANGYONG KORANDO 2019 1.5 GDI TURBO 2WD 163CV 0,5263 1.973,70 2.368,44 3.947,40 4.736,88
SSANGYONG KORANDO 2019 1.5 GDI TURBO AWD 163CV 0,5438 2.039,18 2.447,01 4.078,35 4.894,02
SSANGYONG TIVOLI 2020 1.2 GDI T 130CV 0,4478 1.679,25 2.015,10 3.358,50 4.030,20
SSANGYONG TIVOLI 2020 1.5 GDI T 160CV 0,4859 1.821,94 2.186,33 3.643,88 4.372,65
SUBARU BRZ 2.0 HIGH 200CV 0,6124 2.296,50 2.755,80 4.593,00 5.511,60
SUBARU IMPREZA 1.6I LINEATRONIC 114CV 0,4632 1.737,11 2.084,54 3.474,23 4.169,07
SUBARU LEVORG 2.0I LINEARTRONIC 150CV 0,5967 2.237,78 2.685,33 4.475,55 5.370,66
SUBARU OUTBACK 2.5I 175CV 0,6455 2.420,70 2.904,84 4.841,40 5.809,68
SUBARU XV 1.6I 114CV LINEARTRONIC 0,5071 1.901,51 2.281,82 3.803,03 4.563,63
SUZUKI BALENO 2019 1.2 90CV 0,3688 1.382,89 1.659,47 2.765,78 3.318,93
SUZUKI CELERIO 1.0 DUALJET S&S 68CV 0,3007 1.127,55 1.353,06 2.255,10 2.706,12
SUZUKI S-CROSS 1.0 112CV 0,4052 1.519,46 1.823,36 3.038,93 3.646,71
SUZUKI S-CROSS 1.4 4WD 140CV 0,4805 1.801,76 2.162,12 3.603,53 4.324,23
SUZUKI SWIFT 1.2 90CV 0,3457 1.296,34 1.555,61 2.592,68 3.111,21
SUZUKI SWIFT 1.4 SPORT BOOSTERJET 140CV 0,4330 1.623,75 1.948,50 3.247,50 3.897,00
SUZUKI VITARA 1.0 BOOSTERJET 111CV 0,3981 1.492,91 1.791,50 2.985,83 3.582,99
SUZUKI VITARA 1.0 BOOSTERJET 4X4 111CV 0,4247 1.592,55 1.911,06 3.185,10 3.822,12
SUZUKI VITARA 1.4 BOOSTERJET 140CV 0,4476 1.678,31 2.013,98 3.356,63 4.027,95
SUZUKI VITARA 1.4 BOOSTERJET 140CV 4WD 0,4663 1.748,70 2.098,44 3.497,40 4.196,88
TOYOTA AYGO 1.0 72CV 0,3095 1.160,63 1.392,75 2.321,25 2.785,50
TOYOTA GT86 2.0 200 CV 0,6026 2.259,68 2.711,61 4.519,35 5.423,22
TOYOTA SUPRA 2.0B 258CV 0,7490 2.808,56 3.370,28 5.617,13 6.740,55
TOYOTA SUPRA 3.0 PREMIUM 340CV 0,8835 3.313,13 3.975,75 6.626,25 7.951,50
TOYOTA YARIS 2020 1.0 72CV 0,3690 1.383,68 1.660,41 2.767,35 3.320,82
TOYOTA YARIS 2020 1.6 TURBO 261CV 0,6403 2.401,24 2.881,49 4.802,48 5.762,97
VOLKSWAGEN GOLF VIII 2020 1.0 TSI 110CV 0,4613 1.729,76 2.075,72 3.459,53 4.151,43
VOLKSWAGEN GOLF VIII 2020 1.5 TSI 130CV 0,4866 1.824,60 2.189,52 3.649,20 4.379,04
VOLKSWAGEN GOLF VIII 2020 2.0 TSI GTI 245CV 0,6416 2.406,15 2.887,38 4.812,30 5.774,76
VOLKSWAGEN PASSAT 2019 1.5 TSI 150CV 0,5866 2.199,64 2.639,57 4.399,28 5.279,13
VOLKSWAGEN PASSAT VARIANT 2019 1.5 TSI 150CV 0,5946 2.229,56 2.675,48 4.459,13 5.350,95
VOLKSWAGEN POLO 1.0 EVO 80CV 0,4014 1.505,10 1.806,12 3.010,20 3.612,24
VOLKSWAGEN POLO 1.0 TSI 110CV 0,4347 1.629,98 1.955,97 3.259,95 3.911,94
VOLKSWAGEN POLO 1.0 TSI 95CV MY2018 0,4055 1.520,63 1.824,75 3.041,25 3.649,50
VOLKSWAGEN POLO 1.5 TSI DSG 150CV 0,4824 1.809,11 2.170,94 3.618,23 4.341,87
VOLKSWAGEN POLO 2.0 TSI GTI 200CV 0,5226 1.959,60 2.351,52 3.919,20 4.703,04
VOLKSWAGEN T-CROSS 2019 1.0 TSI 110CV 0,4142 1.553,21 1.863,86 3.106,43 3.727,71
VOLKSWAGEN T-CROSS 2019 1.0 TSI 115CV 0,4149 1.555,80 1.866,96 3.111,60 3.733,92
VOLKSWAGEN T-CROSS 2019 1.0 TSI 95CV 0,3948 1.480,61 1.776,74 2.961,23 3.553,47
VOLKSWAGEN T-CROSS 2019 1.5 TSI 150CV 0,4680 1.754,89 2.105,87 3.509,78 4.211,73
VOLKSWAGEN TIGUAN 2020 1.5 TSI 130CV 0,4993 1.872,53 2.247,03 3.745,05 4.494,06
VOLKSWAGEN TIGUAN 2020 1.5 TSI 150CV 0,5176 1.940,85 2.329,02 3.881,70 4.658,04
VOLKSWAGEN TIGUAN ALLSPACE 1.5 TSI ACT 150CV 0,5861 2.197,84 2.637,41 4.395,68 5.274,81
VOLKSWAGEN TOUAREG 3.0 TSI 340CV 0,9823 3.683,59 4.420,31 7.367,18 8.840,61

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22-12-2020 Supplemento ordinario n. 42 alla GAZZETTA UFFICIALE Serie generale - n. 317

FRINGE BENEFIT 2021

AUTOVEICOLI A BENZINA IN PRODUZIONE

FRINGE FRINGE FRINGE FRINGE

COSTO KM BENEFIT BENEFIT BENEFIT BENEFIT
MARCA MODELLO SERIE
15.000 KM ANNUALE ANNUALE ANNUALE ANNUALE
(25% CK) (30% CK) (50% CK) (60% CK)
VOLKSWAGEN TOURAN 1.5 TSI 150CV 0,5763 2.161,13 2.593,35 4.322,25 5.186,70
VOLKSWAGEN T-ROC 1.0 TSI 110CV 0,4463 1.673,55 2.008,26 3.347,10 4.016,52
VOLKSWAGEN T-ROC 1.5 TSI ACT 150CV 0,4779 1.792,01 2.150,42 3.584,03 4.300,83
VOLKSWAGEN T-ROC CABRIO 1.0 TSI 116CV 0,4853 1.820,03 2.184,03 3.640,05 4.368,06
VOLKSWAGEN T-ROC CABRIO 1.5 TSI 150CV 0,5215 1.955,74 2.346,89 3.911,48 4.693,77
VOLKSWAGEN T-ROC R 2.0 TSI 4MOTION 300CV 0,6966 2.612,36 3.134,84 5.224,73 6.269,67
VOLKSWAGEN UP! 1.0 EVO 65CV 0,3514 1.317,60 1.581,12 2.635,20 3.162,24
VOLKSWAGEN UP! 1.0 TSI 115CV 0,4151 1.556,74 1.868,09 3.113,48 3.736,17
VOLVO V40 T2 1.5 GEARTRONIC 122CV 0,4940 1.852,58 2.223,09 3.705,15 4.446,18
VOLVO V40 T2 2.0 PLUS 122CV 0,4836 1.813,54 2.176,25 3.627,08 4.352,49
VOLVO V40 T3 1.5 GEARTRONIC 152CV 0,5141 1.927,73 2.313,27 3.855,45 4.626,54
VOLVO V40 T3 2.0 PLUS 152CV 0,5014 1.880,21 2.256,26 3.760,43 4.512,51
VOLVO XC40 2019 T2 GEARTRONIC 1.5 130CV 0,5347 2.005,09 2.406,11 4.010,18 4.812,21
VOLVO XC40 2019 T3 GEARTRONIC 1.5 163CV 0,5648 2.118,00 2.541,60 4.236,00 5.083,20

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