With the signing of Prime Minister Mario Draghi on Wednesday 6 April, the decree has arrived that allocates 650 million euros per year, for three years from 2022 to 2024, to incentives for electric, hybrid and plug-in cars.
Ed here is finally another awaited decree, that of the so-called sustainable mobility bonusin favor of electric bicycles and scooters but also of subscriptions to public transport, shared or sustainable electric mobility services.
This is a measure in favor of electricity, one of the key points for the protection of our planet.
The bonus can be requested from Wednesday 13 April, but be careful: it will concern those who, from 1 August to 31 December 2020, incurred expenses for the purchase of zero-emission vehicles and mobility services. It is also a scrapping bonus.
So let’s clarify the sustainable mobility bonus, discovering how it works, who it is for and how to request it.
The sustainable mobility bonus
The guidelines for implementing the sustainable mobility bonus had already been published in the Official Journal on 29 October last. But now, from April 13, the bonus becomes a reality.
But what is the measure for which 5 million euros have been allocated?
This is an incentive for anyone in the period from August 1st to December 31st 2020 who bought electric scooters, electric or muscle bicycles, public transport subscriptions, shared or sustainable electric mobility services.
Who can claim the bonus
The sustainable mobility bonus is actually a scrapping bonus.
That is to say, Only natural persons who have scrapped a category M1 vehicle in the period from 1 August to 31 December 2020 can request it. That is, a vehicle with a maximum of 8 seats in addition to the one reserved for the driver, and a mass not exceeding 5 tons.
Furthermore, in the same period it is necessary to have incurred expenses for the purchase of zero-emission mobility vehicles or services. Therefore, it is necessary to have purchased a pass for public transport, an electric or muscle bicycle (i.e. non-electric), an electric scooter or other electric and sustainable mobility services.
Additional condition to be able to take advantage of the sustainable mobility bonus: whoever requests the incentive, or one of his cohabiting family members, must have been the owner of the scrapped vehicle for at least twelve months before the scrapping date.
The value of the bonus
The 5 million euro measure was provided for by the Relaunch decree. In reality 5 million is the maximum expenditure ceiling: this means that, once that figure has been reached, it will no longer be possible to apply.
It is a benefit in the form of a tax credit. A maximum discount of 750 euros will be granted for each applicantregardless of the ISEE ranges.
How to claim the bonus
The sustainable mobility bonus must be requested from the Revenue Agency in the period from 13 April to 13 May 2022.
The taxpayer can apply for the bonus, or have it done by his accountant. The application can only be submitted electronically: the model approved with the provision of the end of January must be sent using the web service available in the reserved area of the Agenzia delle Entrate website, or the telematic channels of the Agency. The name of the model is “Application for the recognition of the tax credit for the expenses incurred for the purchase of sustainable mobility vehicles and services”.
The expenses incurred for sustainable mobility and the required tax credit must be indicated on the form. If the tax credit indicated in the tax return that refers to the 2021 tax period is not used in whole or in part, the remainder can be reported in the 2022 tax return.
Within 5 days of sending the request, the Revenue Agency will issue a receipt. Which will contain the confirmation of taking charge or the reason why the application was rejected.
Also in the period from 13 April to 13 May, a second request can be sent to the Agency, which will replace the one sent the first time.
Bonus limits
The sustainable mobility bonus “can only be used in the tax return” as a reduction in taxes due and can be used “no later than 2022”. That is, it can be inserted at the most in the tax return of 2023.
Within 10 days of the deadline for submitting the application, the Revenue Agency will have to “determine the percentage of the tax credit due to each person”. Considering also the aforementioned spending ceiling of 5 million euros.
Finally, the bonus cannot be combined with other tax concessions concerning the same type of expense.