Defining a Historic Vehicle in Italy: Legal and Tax Criteria

Defining a Historic Vehicle in Italy: Legal and Tax Criteria
Defining a Historic Vehicle in Italy: Legal and Tax Criteria

Published in January 2019, the definition of a historic vehicle in Italy depends on the regulatory context: whether the vehicle is being assessed for road circulation or for tax benefits. These two frameworks apply different criteria and invoke different legal authorities.

Road Circulation Status

The Italian Road Code, specifically Article 60, establishes two categories. Vehicles of epoch (veicoli d’epoca) are motor vehicles and automobiles that have been removed from the Public Vehicle Register because they are destined for conservation in museums or public and private facilities, in order to preserve the original technical characteristics specified by the manufacturer. These vehicles lack the equipment and specifications required for current road admission. They may only circulate during authorized exhibitions or gatherings, using a provisional license plate and special authorization from the Motor Authority.

Vehicles of historic and collecting interest (veicoli di interesse storico e collezionistico) are motor vehicles and automobiles manufactured more than 20 years ago and registered with one of five official registers: ASI, Storico Lancia, Italiano FIAT, Italiano Alfa Romeo, or Storico FMI. These vehicles may circulate on roads provided they meet the requirements specified in Road Code regulations.

Tax Eligibility and ASI Registration

For tax purposes, a vehicle qualifies as historic if two conditions are met: it must be constructed at least 30 years ago (the construction year matches the first registration year in Italy or another state, unless evidence proves otherwise), and it must not be used for professional purposes or in the exercise of business, arts, or professions.

When these conditions are satisfied, owners may apply for registration with one of the Historic Registers managed by ASI (Automotoclub Storico Italiano). However, merely reaching 30 years of age is insufficient. An official list of 340 vehicle models qualifies for historic status and related tax benefits. Before 2015, 20 years and registry inscription sufficed, but the 2015 Renzi Government Stability Law raised the requirement to 30 years.

Vehicles must remain substantially original, with only approved modifications permitted, and be maintained in good condition. Vehicles removed from the Public Vehicle Register may still be registered in the Historic Registers, receive new license plates, and obtain updated documentation of circulation. Owners must provide statutory declarations from automotive repair firms certifying the vehicle’s condition.

Historic motorcycles follow similar rules, with the additional option of registering with FMI (Federazione Motociclistica Italiana) historic registers in addition to ASI. Vehicle owners requiring guidance on registration procedures may consult automotive agencies for professional support.

Frequently asked questions

What is the difference between veicoli d’epoca and veicoli di interesse storico?

Vehicles of epoch are removed from the register and preserved in museums; they circulate only at authorized events. Historic and collecting vehicles, manufactured over 20 years ago and registered in official registers, may circulate normally on roads if they meet technical requirements.

How old must a vehicle be to qualify as historic for tax purposes?

A vehicle must be constructed at least 30 years ago and not used for professional purposes. It must also appear on the official list of 340 qualifying models.

Can a vehicle removed from the Public Vehicle Register still be considered historic?

Yes. Vehicles deregistered from the Public Vehicle Register may be enrolled in Historic Registers, receive new license plates, and obtain updated documentation of circulation after the owner provides statutory declarations on the vehicle’s condition.

From the Cultural Heritage Online community archive, originally shared by CHO.earth in 2019. Editorial text © Cultural Heritage Online.

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