Vehicles of different brands such as Doblo, Fiorino, Berlingo, Kangoo, Transit, Combo, with a passenger seat in the back are considered as passenger cars in terms of tax application even if they are listed as pickup trucks on the license. Therefore, they should be considered as passenger cars in their purchase, use and sale.
In general, vehicles are considered as passenger cars defined in Customs G.T.I.P. 87.03 position and are subject to expense restrictions, while they are considered as commercial vehicles in G.T.I.P. 87.04 position and all expenses are taken into account as expenses in determining the tax base.
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