WLTP transition

The impact on your next leasing contract

The Ministry of Mobility and Public Works (MMTP) has confirmed the introduction of the new WLTP ("Worldwide Harmonised Light Vehicle Test Procedure") standards, which replace the previous standards known as NEDC. What is the impact of these new standards on the road tax, the calculation of the benefit in kind and the state premiums for my next leasing vehicle?

January 15, 2020

Benefit in kind

Date to remember: January 1, 2020

  • Vehicles ordered in 2019 and registered in 2020 will continue to be taxed on NEDC values.
  • Vehicles ordered and registered in 2020 will be taxed on the basis of NEDC values in 2020 and then on the basis of WLTP values from 2021, which implies a change on the salary slips from 2021 onwards for the same vehicle.
  • Vehicles registered from 2021 onwards will be taxed on the basis of WLTP values.

Rates applied for the calculation of the benefit in kind

 

Deadlines for application for the calculation of the benefit in kind (BIK)

 

Traffic tax

Date to remember: March 1, 2020

  • For vehicles registered until 29/02/2020, the circulation tax will be calculated on the basis of the NEDC values.
  • For vehicles registered from 01/03/2020 onwards, the WLTP values will apply.

Implementation deadlines for the calculation of circulation tax

 

States premiums BEV, PHEV

Date to remember: June 1,2020

Premiums are maintained in 2020:

  • 100% electric vehicles: 5.000€
  • Plug-in hybrid vehicles (maximum 50 g/km): 2500€
    For plug-in hybrid vehicles, the 50 g/km threshold remains based on NEDC standards until 31/05/2020 and then changes to WLTP standards from 01/06/2020.
 

For more information: Official website of the Ministry of Mobility and Public Works (MMTP)

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