Corporate e-bikes do not fall among the means of transport subject to the deductibility limits provided for by Art. 164 of the TUIR. This principle was confirmed by the Revenue Agency in ruling no. 41/2026, regarding the tax treatment of pedal-assist bicycles used within the scope of business activities or granted to employees as part of sustainable mobility plans. The regulation of Art. 164 of the TUIR concerns, in fact, exclusively certain categories of motorized means of transport: cars, motorhomes, mopeds, and motorcycles. It follows that vehicles not expressly referred to by the provision are not subject to the relative flat-rate deductibility limits, with the general criterion of inherent necessity provided for by Art. 109, paragraph 5, of the TUIR remaining applicable.
The classification of e-bikes as velocipedes
Pedal-assist bicycles, based on Art. 50 of Legislative Decree 285/1992, fall into the category of velocipedes, provided they are equipped with an auxiliary electric motor with a maximum continuous rated power of 0.25 kW, or 0.5 kW if used for the transport of goods, with power progressively reduced and interrupted upon reaching 25 km/h or sooner if the cyclist stops pedaling. Furthermore, the presence of a device that allows the motor to be activated even when the pedals are stationary is permitted, provided that in this mode the vehicle does not exceed 6 km/h.
In light of this classification, e-bikes cannot be considered motorized road vehicles for the purposes of Art. 164 of the TUIR. The relative costs, therefore, are not subject to the limitations provided for cars, motorcycles, and mopeds, but must be evaluated according to the ordinary principle of inherent necessity.
Deductibility of costs for corporate use and e-bikes granted to employees
In the event that pedal-assist bicycles are intended for exclusively corporate use, for example for travel within the plant or in any case for needs strictly connected to the business activity, the relative cost may be fully deductible, provided that the link with the activity carried out can be demonstrated. In this case, therefore, no automatic limitation similar to that provided for corporate cars applies.
A different scenario is when e-bikes are granted to employees for personal use as part of a sustainable mobility service. According to the Revenue Agency, in ruling no. 41/2026, if the employer makes a pedal-assist bicycle available to workers, monitoring for example that the vehicle is used to cover at least 30% of the home-work commute, the benefit can meet the social utility purposes referred to in Art. 100, paragraph 1, of the TUIR. In such a situation, provided the conditions are met, the regime of exclusion from employment income provided for by Art. 51, paragraph 2, letter f), of the TUIR may apply.
Conditions for exclusion from the employee’s income
Exclusion from the employee’s income presupposes that participation in the service occurs according to the procedures established unilaterally by the employer, without the possibility for the worker to negotiate further elements relating to the use of the work or service, except for the actual moment of using the benefit. If, instead, the employee can agree on specific aspects of the service based on personal or family needs, the value of the benefit must contribute to the formation of employment income according to the fair market value criterion, pursuant to Art. 51, paragraphs 1 and 3, of the TUIR.
Tax treatment for the company
From the perspective of deductibility for the company, the manner in which the benefit is recognized is significant. If the e-bikes are made available to employees in execution of an obligation deriving from a contract, agreement, or company regulation, the relative costs are fully deductible pursuant to Art. 95 of the TUIR. Conversely, if the provision of the service occurs on a voluntary basis, the limit provided for by Art. 100 of the TUIR applies, with deductibility within five per thousand of the amount of expenses for employee labor services.