When the surcharge applies and the exceptions many accountants ignore.
Context
Updated with the 2026 figures confirmed by the State Budget. ISV and IUC rates remain unchanged vs 2025; autonomous taxation rates reflect the 2026 OE reduction.
What you will learn
- The key points of the topic, in plain language.
- Numeric examples for individuals and companies.
- Impact on purchase decisions and accounting.
Apply it to your case
Use our simulators to confirm the math for your specific situation, or reach out for tailored advice.
Indicative simulation only. For tax purposes consult the Tax Portal or your certified accountant.
