Car purchased by a real estate agent with VAT number – What is the risk for tax debts?


I am a real estate agent and I have debts with Equitalia: I had until recently a very old car that I had to change and now I bought a new car, invoiced with my VAT number. What can Equitalia do on my new car, of a normal value, by virtue of the fact that I use it for work, that is, for my activity as a real estate agent? If they were to seize me, I can no longer carry out my business.


Article 515 of the Code of Civil Procedure provides, inter alia, that the assets indispensable for the practice of the debtor’s profession may be attached as one fifth, when the presumable realization value of the other assets found by the officer judicial or indicated by the debtor does not appear sufficient to satisfy the credit.

In particular, then, Article 86, paragraph 2, of Presidential Decree 602/1973, in reference to the enforcement of tax evasion (those claimed by the Public Administration) establishes that the procedure for registering the detention of registered movable assets is initiated by the collection agent with notification to the debtor registered in the public registers of a prior communication containing the notice that, in the absence of payment of the sums due within the term of thirty days, the administrative detention will be executed, without the need for further communication, except that the debtor, in the aforesaid term, proves to the collection agent that the movable asset is instrumental to the activity of the profession.

Given that foreclosure and auctioning a used vehicle, not of valuable value, with 20% of the proceeds, the creditor does not even recover the costs of the procedure, the lethal weapon in the hands of the concessionaire of the collection remains the registration of administrative stop on the vehicle.

But, as we have seen, if, once the notice of administrative arrest has been notified, within thirty days the debtor demonstrates, documents to hand, that the vehicle is functional, as in the case, to its professional activity, the detention can be registered.

He concludes that, at least for his car, he can sleep peacefully.



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