The Italian government has finally published the rules of the new mobility bonus for the purchase of bicycles, including electric bikes and scooters. No immediate discount on the invoice or refund, just a tax credit. Let’s see the details of the new rules, who is entitled to claim the bonus and how to do it.
The “new” sustainable mobility bonus for bicycles and scooters it does not provide discounts but a tax credit up to a maximum of 750 euros which is recognized only to natural persons who, from 1st August 2020 to 31st December 2020, have incurred expenses for the purchase of bicycles, electric scooters, e-bikes, public transport subscriptions, shared or sustainable electric mobility services.
Therefore, only the expenses incurred in that period are valid. The new bonus it cannot be used for new purchases. In addition, the Government has put a ceiling of 5 million euros. But there is more because in order to be able to access this bonus, another important requirement is necessary.
To access the subsidy, within the overall spending limit of 5 million euros, it is necessary to have delivered for scrapping, in the same period, at the same time as the purchase of a vehicle, even used, with CO2 emissions between 0 and 110 g / km, a second M1 category vehicle falling within those provided for by the relevant legislation (Article 1, paragraph 1032 of Law No. 145/2018).
But how do you go about asking the question to be able to obtain the tax credit?
To take advantage of the mobility bonus, it will be necessary to communicate to the Inland Revenue, from 13 April to 13 May 2022, the amount of expenses incurred and the tax credit requested by sending the approved model, using the web service available in the reserved area of the site or the Agency’s electronic channels. The tax credit can only be used in the tax return as a reduction of the taxes due e it can be used no later than the 2022 tax period.
The Instance can be sent exclusively with telematic methods, directly by the taxpayer or by making use of an authorized intermediary. Following the presentation of the Application, a receipt is issued within 5 days that certifies the acceptance or rejection of the application with the relative reasons.
But what exactly is the tax credit that people will see themselves recognized? At the moment we do not know and we speak generically up to 750 euros. All will depend on the amount of requests that will be received.
In order to comply with the overall spending limit of 5 million euros for the year 2020, with the provision of the Director of the Revenue Agency, to be published within 10 days of the expiry of the submission deadline, the percentage of the credit is communicated. tax payable to each person.
Therefore, if the requests do not exceed the spending limit of 5 million, 100% will be recognized. The form to be filled in and sent with the relative instructions is available at this address.