-
×
245/45 R17 99V BRIDGESTONE BLIZZ6XL XL TL
2 × 179,86 € -
×
215/60 R17 100V BRIDGESTONE BLIZZ6XL XL TL
2 × 128,46 € -
×
205/55 R16 94H MICHELIN PRIMACY 4 XL
2 × 110,94 € -
×
235/50 R18 101Y MICHELIN PRIM5XL XL TL
1 × 162,23 € -
×
255/55 R18 109V BRIDGESTONE TURANZA AS 6 XL
1 × 140,97 € -
×
215/60 R16 95V BRIDGESTONE T005AO TL
2 × 104,35 € -
×
130/90 R15 66S BRIDGESTONE E-MAX
2 × 100,17 € -
×
285/40 R21 109Y BRIDGESTONE ALENZA 001 XL
1 × 251,14 € -
×
215/40 R17 87Y FIRESTONE ROADHAWK 2 XL
4 × 92,83 € -
×
185/65 R15 92V BRIDGESTONE ECOPIA EP001S XL
4 × 90,72 € -
×
225/55 R18 102Y BRIDGESTONE T005XLAO XL TL
1 × 131,03 € -
×
215/65 R16 102H BRIDGESTONE TURANZA T005 XL TL
2 × 128,56 € -
×
285/30 R20 95Y MICHELIN PSUPERSPORT
1 × 514,60 € -
×
225/45 R18 95Y MICHELIN PS4S1XL XL TL
1 × 154,51 € -
×
195/65 R15 95V BRIDGESTONE WEATHER CONTROL A005 EVO XL
3 × 79,11 € -
×
195/60 R16 89H FIRESTONE WINTERHAWK 4
6 × 82,15 € -
×
215/50 R17 95W B.F.GOODRICH ADVANTAGE 2 XL
2 × 101,28 € -
×
265/30 R20 94Y FIRESTONE FIREHAWK SPORT XL TL
2 × 189,50 € -
×
245/40 R19 98W BRIDGESTONE BLIZZAK 6 XL
1 × 221,37 € -
×
225/55 R16 99H FIRESTONE WINTERHAWK 4
2 × 105,50 € -
×
195/45 R16 84H BRIDGESTONE LM005XL XL TL
2 × 107,24 € -
×
90/100 R21 57R MICHELIN ENDURO MEDIUM 2
3 × 80,84 € -
×
275/45 R19 108Y FIRESTONE ROADHAWK 2 XL
1 × 136,73 € -
×
225/50 R17 98V BRIDGESTONE BLIZZAK 6 XL
2 × 135,16 € -
×
225/55 R18 98V COOPER ZEON 4XS SPORT
1 × 114,07 € -
×
205/55 R16 91V BRIDGESTONE ECOPIA EP150
2 × 83,23 € -
×
205/60 R16 92V FIRESTONE ROADHAWK 2
3 × 90,15 € -
×
205/60 R16 96H BRIDGESTONE LM001XL XL TL
2 × 110,72 € -
×
255/40 R20 101Y BRIDGESTONE POTENZA S007 A5A XL
1 × 188,99 € -
×
205/55 R16 91W BRIDGESTONE TURANZA 6
2 × 89,91 € -
×
205/60 R16 92H FIRESTONE WINTERHAWK 4
4 × 83,29 € -
×
140/60 R14 64S DUNLOP SCOOTSMART TL
2 × 60,27 € -
×
285/40 R21 109H BRIDGESTONE ALENZA 001 AO XL
1 × 260,72 € -
×
225/55 R16 99Y FIRESTONE ROADHAWK 2 XL
6 × 106,21 € -
×
205/55 R16 91W BRIDGESTONE T005AO TL
2 × 88,16 € -
×
265/60 R18 110H MICHELIN CROSSCLIMATE 2 SUV
1 × 131,29 € -
×
215/55 R17 94W KLEBER DYNHP5 TL
2 × 103,15 € -
×
235/55 R18 100V BRIDGESTONE TURANZA T005
4 × 126,02 € -
×
255/50 R19 107Y MICHELIN CROSSCLIMATE 2 SUV XL
1 × 203,89 € -
×
225/50 R17 98Y COOPER ZEON CS8 XL
2 × 99,42 € -
×
100/80 R17 52S MICHELIN PILOT STREET FRONT TL
2 × 72,91 € -
×
215/40 R18 89Y BRIDGESTONE T005 XL TL
2 × 129,95 € -
×
195/55 R15 85V FIRESTONE ROADHAW TL
2 × 81,74 € -
×
265/45 R21 108V MICHELIN ALPIN5SUVX XL TL
2 × 324,56 € -
×
110/70 R17 54H BRIDGESTONE BT46 TL
2 × 83,55 € -
×
195/55 R15 85V B.F.GOODRICH ADVANTAGE
2 × 86,07 € -
×
225/45 R17 94V BRIDGESTONE TURANZA T005 AO XL
4 × 102,11 € -
×
215/70 R16 100H KLEBER DYNAXER SUV
2 × 97,81 € -
×
225/60 R17 99H KORMORAN SUMMER 3 SUV
4 × 81,27 € -
×
215/50 R17 95V B.F.GOODRICH ADVANTAGE 2 XL
2 × 100,01 € -
×
225/45 R17 94W BRIDGESTONE TURAS6DGXL XL TL RFT
2 × 114,83 € -
×
205/70 R16 97H KLEBER DYNAXER SUV
1 × 100,75 €
-
×
315/35 R20 110V MICHELIN PILOT ALPIN 5 ND0 XL
1 × 372,67 € -
×
195/55 R17 92V BRIDGESTONE BLIZZAK-6 XL
2 × 157,07 €
-
×
225/45 R17 91W BRIDGESTONE TUR6 TL
2 × 91,06 € -
×
195/55 R16 91V KLEBER DYNHP5XL XL TL
2 × 94,79 € -
×
225/60 R17 99V BRIDGESTONE TUR6 TL
2 × 133,79 € -
×
215/70 R16 100T BRIDGESTONE LM005 TL
1 × 127,87 € -
×
170/60 R17 72V BRIDGESTONE AT41 TL
1 × 135,91 € -
×
215/55 R16 97Y FIRESTONE ROADHAWK XL TL
3 × 107,13 €
-
×
195/65 R15 95T B.F.GOODRICH ADVANTAGE XL
2 × 69,62 € -
×
265/60 R18 110H BRIDGESTONE DUELER HT 684 III
1 × 146,01 € -
×
245/35 R20 95V MICHELIN PILOT ALPIN 5 NA2 XL
2 × 320,33 € -
×
185/55 R15 82T KLEBER KRISALP HP3
2 × 82,13 €
-
×
295/40 R21 111V BRIDGESTONE BLIZZAK LM005 XL TL
2 × 251,13 €
-
×
225/55 R17 97W BRIDGESTONE T005 TL
1 × 124,84 € -
×
225/50 R18 99W MICHELIN PRIMACY 4 XL 2 × 175,49 € -
×
195/45 R16 84H FIRESTONE WINTERHAWK 4 XL
2 × 84,99 € -
×
215/60 R17 100H MICHELIN ALPIN7XL XL TL
6 × 155,39 € -
×
180/55 R17 73W BRIDGESTONE S21
2 × 115,42 € -
×
160/60 R15 67H MICHELIN POWER SHIFT TL
4 × 111,01 € -
×
185/60 R15 88H KLEBER DYNHP4XL XL TL
1 × 71,56 € -
×
215/55 R17 98W MICHELIN CROSSCLIMATE 2 XL
1 × 154,24 € -
×
235/45 R19 99V MICHELIN ALPIN7XL XL TL
3 × 196,38 € -
×
235/55 R19 105Y KLEBER DYNAXER HP-5 XL
4 × 126,10 €
-
×
215/65 R16 98H BRIDGESTONE TURANZA T005
2 × 111,65 € -
×
205/55 R16 91H BRIDGESTONE LM001 TL
4 × 106,15 € -
×
185/65 R14 86H MICHELIN ENERGY SAVER
2 × 102,98 € -
×
245/45 R17 99Y KLEBER DYNAXER UHP XL
4 × 110,31 €
-
×
150/70 R14 66S BRIDGESTONE B02PRO TL
2 × 64,19 € -
×
205/45 R16 87H BRIDGESTONE LM005XL XL TL
1 × 128,39 € -
×
235/55 R20 105Y BRIDGESTONE POTENZA SPORT NE0 XL
1 × 188,29 € -
×
205/50 R17 93Y KLEBER DYNAXER HP-5 XL
4 × 99,12 €
-
×
275/40 R20 106W DUNLOP SP SPORT MAXX GT ROF XL RFT
2 × 213,21 € -
×
255/40 R20 101Y KLEBER DYNAXER HP-5 XL
1 × 158,82 €
-
×
275/40 R20 106W MICHELIN LATITUDE SPORT 3 XL RFT
2 × 254,39 € -
×
225/45 R18 95V FIRESTONE WINTERHAWK 4 XL
2 × 111,53 € -
×
285/60 R18 116V BRIDGESTONE TURANZA 6
1 × 197,48 € -
×
225/50 R17 94Y BRIDGESTONE T005MO TL
2 × 121,38 € -
×
215/55 R16 97H KLEBER KRISALP HP3 XL
2 × 104,05 €
-
×
225/60 R18 100H BRIDGESTONE ALENZA 001
2 × 131,67 € -
×
225/50 R17 98W MICHELIN PRIM5XL XL TL
1 × 134,89 € -
×
265/35 R19 98Y FIRESTONE FIREHAWK SPORT XL TL
3 × 141,05 €
-
×
275/50 R20 113W BRIDGESTONE ALENZA 001 RFT
1 × 313,63 € -
×
225/55 R19 103V BRIDGESTONE BLIZZAK LM005 XL
1 × 184,50 € -
×
120/70 R15 56H BRIDGESTONE SC2 TL
4 × 103,83 € -
×
235/40 R19 96Y MICHELIN PSPORT 4 S XL
1 × 201,54 € -
×
275/40 R20 106Y FIRESTONE ROADHAWK 2 XL
1 × 160,85 € -
×
215/45 R20 95H BRIDGESTONE TUR6XL XL TL
3 × 189,39 € -
×
120/70 R17 58W BRIDGESTONE T30
2 × 129,50 € -
×
215/65 R16 102V FIRESTONE MULTISEASON 2
2 × 97,04 € -
×
225/35 R18 87Y MICHELIN P SUPERSPORT XL
1 × 176,11 € -
×
255/50 R19 107H MICHELIN PRIMACY ALL SEASON XL
2 × 217,97 € -
×
195/45 R16 84V BRIDGESTONE TURANZA 6 XL
2 × 103,30 € -
×
110/70 R17 54H BRIDGESTONE RS10
2 × 97,17 € -
×
245/50 R19 105W MICHELIN LATITUDE SPORT 3 ZP XL RFT
1 × 229,52 € -
×
255/35 R20 97Y MICHELIN CROSSCLIMATE 2 XL
1 × 219,29 € -
×
255/50 R19 107V BRIDGESTONE LM25-4RFT XL TL RFT
2 × 232,07 € -
×
275/40 R19 101Y BRIDGESTONE S001 POTENZA RFT
2 × 200,36 € -
×
235/50 R17 96W FIRESTONE ROADHAWK 2
2 × 112,94 € -
×
235/40 R18 95Y BRIDGESTONE POTENZA SPORT XL
3 × 126,87 € -
×
215/45 R17 91V FIRESTONE WINTERHAWK 4 XL
6 × 104,89 € -
×
195/50 R15 82H B.F.GOODRICH ADVANTAGE
2 × 66,18 € -
×
175/65 R14 86T FIRESTONE MULTISEASON 2 XL
2 × 65,95 € -
×
255/50 R19 103T BRIDGESTONE WEATHER CONTROL A005 AO SLT B-SEAL
1 × 162,37 € -
×
215/55 R17 98V BRIDGESTONE LM005XL XL TL
2 × 137,27 € -
×
195/60 R15 88T MICHELIN ALPIN6 TL
2 × 101,58 € -
×
255/40 R18 99Y BRIDGESTONE TURANZA T005 XL
2 × 187,35 € -
×
195/55 R16 91H FIRESTONE MULTISEASON 2 XL
2 × 91,96 € -
×
245/55 R19 103H BRIDGESTONE TURANZA 6
1 × 178,56 € -
×
215/55 R17 94V BRIDGESTONE T005AO TL
2 × 105,66 € -
×
195/60 R15 88H BRIDGESTONE LM005
1 × 103,20 € -
×
195/80 R15 100T COOPER DISCOVERER AT3 SPORT 2 XL
4 × 94,02 € -
×
225/60 R17 99H FIRESTONE WINTERHAWK 4
2 × 123,08 € -
×
225/55 R16 99W MICHELIN PRIM4XL XL TL
1 × 148,98 € -
×
205/65 R15 94V KLEBER DYNAXER HP4
2 × 90,97 €
-
×
205/45 R17 88W COOPER ZEON CS8 XL
2 × 95,41 € -
×
225/40 R18 92Y BRIDGESTONE POTENZA S005 XL
2 × 101,84 € -
×
225/65 R17 102H COOPER ZEON 4XS SPORT
2 × 96,48 € -
×
325/30 R20 106Y MICHELIN PSPORT CUP 2 XL
2 × 570,62 € -
×
120/70 R19 60W BRIDGESTONE T31
2 × 102,34 € -
×
225/65 R17 102H BRIDGESTONE TUR6 TL
2 × 119,23 € -
×
225/50 R17 98Y FIRESTONE ROADHAWK 2 XL
1 × 102,15 € -
×
225/40 R18 92V BRIDGESTONE LM005XL XL TL
1 × 136,32 € -
×
255/40 R21 102Y BRIDGESTONE POTENZA SPORT XL
2 × 320,92 € -
×
185/55 R15 82V B.F.GOODRICH ADVANTAGE
2 × 80,79 € -
×
245/40 R18 97Y BRIDGESTONE TURANZA 6 XL TL
2 × 116,21 €
-
×
225/50 R17 98Y BRIDGESTONE TURANZA T005 XL
1 × 134,50 € -
×
205/55 R16 91W MICHELIN PRIM4 TL
2 × 102,21 € -
×
215/45 R17 91Y BRIDGESTONE TUR6XL XL TL
2 × 101,61 € -
×
100/90 R19 57V BRIDGESTONE A41 TL 1 × 107,45 € -
×
215/55 R17 94W COOPER ZEON CS8
1 × 98,07 € -
×
185/60 R15 88H FIRESTONE MULTISEASON 2 XL
2 × 74,74 € -
×
235/55 R18 100V RIKEN 701
2 × 97,90 €
-
×
245/65 R17 111V BRIDGESTONE BLIZZ6XL XL TL
2 × 171,42 € -
×
245/40 R18 97Y MICHELIN PILOT SPORT 4 S XL
1 × 140,58 € -
×
225/40 R18 92Y RIKEN SUMMER-3 XL
2 × 68,68 €
-
×
160/60 R15 67H DUNLOP SCOOTSMART TL
2 × 107,14 € -
×
205/55 R16 91W COOPER ZEON CS8
1 × 70,15 € -
×
205/60 R16 96H BRIDGESTONE WEATHER CONTROL A005
2 × 122,98 € -
×
215/65 R16 98H B.F.GOODRICH ADVANTAGE 2 SUV
4 × 94,63 € -
×
235/60 R18 103V KLEBER QUADRAXSU TL
1 × 119,47 € -
×
205/65 R15 94V FIRESTONE ROADHAWK
2 × 96,61 € -
×
215/65 R16 102H KLEBER KRISALP HP3 XL
1 × 97,57 €
-
×
185/60 R15 88H FIRESTONE ROADHAWK XL
2 × 73,80 € -
×
245/45 R18 100Y BRIDGESTONE TURANZA 6 XL TL
4 × 126,34 €
-
×
3/0 R19 49S DUNLOP D404
2 × 95,87 € -
×
225/50 R18 99V BRIDGESTONE BLIZZAK-6 XL
2 × 166,42 €
-
×
120/90 R18 65V BRIDGESTONE BT46 TL
2 × 120,98 € -
×
120/60 R17 55W BRIDGESTONE T31
2 × 86,49 € -
×
255/50 R19 107Y BRIDGESTONE TURANZA T005 XL
1 × 168,70 € -
×
205/65 R15 94H B.F.GOODRICH ADVANTAGE
2 × 89,39 € -
×
195/55 R20 95H FIRESTONE WINTERHAWK 4 XL TL
1 × 105,60 €
-
×
165/65 R14 79T BRIDGESTONE LM005 TL
2 × 100,02 € -
×
245/40 R18 97Y KLEBER DYNAXER HP-5 XL
6 × 104,99 €
-
×
12/0 R22.5 152/148K FIRESTONE UT3000 PLUS
2 × 548,70 € -
×
225/40 R18 92Y COOPER ZEON CS8 XL
2 × 81,12 € -
×
225/55 R17 101W FIRESTONE ROADHAWK 2 XL
3 × 107,96 € -
×
200/55 R17 78W BRIDGESTONE S22
2 × 161,94 € -
×
120/70 R17 58W MICHELIN PILOTROAD4 TL
2 × 103,75 € -
×
215/60 R16 99V FIRESTONE ROADHAWK 2 XL
2 × 107,10 € -
×
215/60 R17 100V KLEBER QUADRAXSUX XL TL
2 × 115,89 € -
×
170/80 R15 77H MICHELIN COMMANDER III CRUISER TL
2 × 179,27 € -
×
205/55 R16 91W FIRESTONE ROADHAWK 2
2 × 83,84 € -
×
205/60 R16 92H BRIDGESTONE LM001AO TL
2 × 104,42 € -
×
225/60 R17 103H COOPER DISCATTXL XL TL
1 × 122,59 € -
×
225/50 R17 94W BRIDGESTONE POTENZA S001 RFT
1 × 127,46 € -
×
185/65 R15 92T B.F.GOODRICH G-FORCE WINTER2
1 × 69,09 € -
×
225/50 R17 94Y BRIDGESTONE TURANZA T005 MO EXTENDED RFT
2 × 127,46 € -
×
225/45 R17 94V MICHELIN PRIM5XL XL TL
1 × 107,21 € -
×
195/55 R16 91H BRIDGESTONE TURANZA 6 XL
1 × 125,58 € -
×
225/45 R17 94Y BRIDGESTONE TURANZA 6 XL TL
4 × 89,56 €
-
×
140/60 R18 64W BRIDGESTONE BT050
2 × 116,52 € -
×
225/35 R20 90Y FIRESTONE FIREHAWK SPORT
1 × 80,27 €
-
×
185/60 R15 84T FIRESTONE WINTERHAWK 4
2 × 64,41 € -
×
275/45 R20 110W BRIDGESTONE BLIZZ6XL XL TL
2 × 284,05 € -
×
225/40 R18 92Y BRIDGESTONE TURANZA T005 XL
2 × 101,84 € -
×
195/55 R16 87H MICHELIN PRIM4 TL
2 × 117,53 € -
×
110/70 R17 54W MICHELIN ROAD 6
2 × 126,32 € -
×
225/60 R18 104H MICHELIN ALPIN5XL XL TL
1 × 200,03 € -
×
215/60 R16 99V KLEBER DYNAXER HP-5 XL
2 × 109,61 €
-
×
305/30 R20 103Y MICHELIN PILOT SUPER SPORT MO XL
2 × 366,55 € -
×
205/55 R16 94V BRIDGESTONE TURANZA 6 XL TL
1 × 87,18 €
-
×
215/45 R18 93V BRIDGESTONE BLIZZ6XL XL TL
2 × 157,10 € -
×
235/50 R19 103T BRIDGESTONE TURANZA T005 MO XL
1 × 145,11 € -
×
235/65 R17 108V BRIDGESTONE TURAS6XL XL TL
1 × 125,49 € -
×
120/70 R18 59W BRIDGESTONE T31
1 × 100,12 € -
×
185/65 R15 88T KLEBER KRISALP3DT TL
1 × 65,65 € -
×
195/55 R16 91H COOPER DISCOVERER ALL SEASON XL
1 × 83,87 € -
×
160/60 R17 69W MICHELIN PILOT POWER 2CT
2 × 104,65 € -
×
275/40 R19 105Y BRIDGESTONE TURANZA 6 XL
1 × 204,05 € -
×
245/40 R17 91W BRIDGESTONE POTENZA S001 RFT
1 × 141,01 € -
×
255/40 R20 101Y BRIDGESTONE TURANZA T005 AO B-SILENT XL
1 × 222,78 € -
×
235/40 R18 91Y KLEBER DYNAXER HP-5
4 × 105,36 €
-
×
120/80 R17 61H BRIDGESTONE BT46 TL
2 × 107,63 € -
×
275/35 R19 96Y MICHELIN PILOT SPORT 4 S
1 × 258,61 € -
×
235/45 R17 97Y RIKEN UHIGH PERFORMANCE XL
1 × 69,38 €
-
×
225/55 R17 101V KLEBER KRISALHP3X XL TL
2 × 119,35 € -
×
295/35 R21 103Y MICHELIN LATITUDE SPORT 3
2 × 268,91 € -
×
225/50 R17 94Y BRIDGESTONE T005AO TL
2 × 114,41 € -
×
140/60 R13 57L BRIDGESTONE ML50 TL
2 × 51,72 € -
×
205/55 R17 95V BRIDGESTONE BLIZZAK 6 XL
1 × 152,23 € -
×
275/45 R19 108W BRIDGESTONE BLIZZAK-6 XL
2 × 250,16 €
-
×
205/55 R16 94V FIRESTONE ROADHAWK 2 XL
2 × 76,92 € -
×
120/70 R17 58W BRIDGESTONE T32
2 × 105,59 € -
×
225/45 R17 91Y FIRESTONE ROADHAWK 2
2 × 73,85 € -
×
225/60 R18 104V BRIDGESTONE WEATHER CONTROL A005 XL
1 × 135,46 € -
×
225/45 R18 95Y KLEBER DYNAXER HP-5 XL
2 × 113,37 €
-
×
245/55 R17 102V MICHELIN ALPIN5 TL
1 × 199,74 € -
×
110/90 R19 62H BRIDGESTONE E-MAX TL
2 × 115,42 € -
×
215/60 R17 96H BRIDGESTONE LM005 TL
1 × 141,80 € -
×
225/45 R17 91Y BRIDGESTONE T005AO TL
2 × 89,92 € -
×
175/55 R20 89Q BRIDGESTONE ECOPIA EP500
2 × 119,20 € -
×
225/60 R16 102W MICHELIN PRIM4XL XL TL
1 × 175,05 € -
×
265/45 R20 108Y BRIDGESTONE TURANZA 6 XL TL
1 × 191,80 €
-
×
225/65 R17 102V BRIDGESTONE TURANZA T005
1 × 127,46 € -
×
195/55 R16 87H FIRESTONE WINTERHAWK 4 TL
2 × 86,27 €
-
×
205/60 R16 96H B.F.GOODRICH G-FORCE WINTER2
1 × 88,78 € -
×
205/55 R16 94H BRIDGESTONE LM005XL XL TL
2 × 127,44 € -
×
90/90 R21 54Q BRIDGESTONE AX41 TL
2 × 106,35 € -
×
225/65 R17 102H FIRESTONE MULTISEASON 2
2 × 111,76 € -
×
205/55 R16 91W MICHELIN PRIMACY-5 TL
2 × 98,51 €
-
×
205/60 R17 97W BRIDGESTONE TURANZA T005 XL
1 × 129,62 € -
×
255/35 R19 96Y MICHELIN PSPORT CUP 2 XL
2 × 230,12 € -
×
235/50 R20 104T BRIDGESTONE ALENZA SPORT AS XL
1 × 206,38 € -
×
255/45 R19 104Y BRIDGESTONE POTSPORTX XL TL
2 × 196,93 € -
×
245/45 R18 96V BRIDGESTONE LM25RFT TL RFT
1 × 183,76 €
auto invernali
164,05 €
Spese di spedizione, PFU e IVA inclusi
auto 4 stagioni
164,18 €
Spese di spedizione, PFU e IVA inclusi
auto invernali
164,20 €
Spese di spedizione, PFU e IVA inclusi
auto estivi
164,22 €
Spese di spedizione, PFU e IVA inclusi
auto 4 stagioni
164,38 €
Spese di spedizione, PFU e IVA inclusi
4x4 invernali
164,65 €
Spese di spedizione, PFU e IVA inclusi
auto 4 stagioni
164,65 €
Spese di spedizione, PFU e IVA inclusi
auto estivi
164,66 €
Spese di spedizione, PFU e IVA inclusi
auto invernali
164,71 €
Spese di spedizione, PFU e IVA inclusi
auto invernali
164,71 €
Spese di spedizione, PFU e IVA inclusi
auto 4 stagioni
164,77 €
Spese di spedizione, PFU e IVA inclusi
auto invernali
164,97 €
Spese di spedizione, PFU e IVA inclusi
auto invernali
164,97 €
Spese di spedizione, PFU e IVA inclusi