Italy car tax: risks of double payment when changing vehicles

In Italy, changing vehicles mid-year can lead to a double payment of the car tax (bollo auto). Because the tax is tied to the specific vehicle and its tax period rather than the driver, it does not transfer between license plates or divide automatically between buyer and seller.

Drivers may face unexpected costs in several scenarios: if they have already paid the full annual tax for a sold vehicle and purchase a new one, if they temporarily own two vehicles with overlapping tax periods, or if a trade-in is processed without a formal transfer of ownership at the PRA. In cases of duplicate payments for the same plate and period, taxpayers may request a refund through regional procedures.