Anyone who, between 1 August and 31 December 2020, incurred an expense for the purchase of zero-emission mobility vehicles and services and scrapped an old M1 category vehicle, mark the date on your diary: starting from Wednesday 13 April it will finally be possible to apply to receive the sustainable mobility bonus, a tax credit which aims to amortize the investment.
The procedures for accessing the bonus, provided for by the 2020 Relaunch Decree, had been defined by the decree of the Ministry of Economy published in the Official Gazette last October 29, but only at the end of January this year did the Inland Revenue release a circular in which he explains in detail who is entitled to the bonus, how to apply for it and from when.
Mobility bonus, who can request it and from when
First of all, the credit can only be used in the tax return and can be used no later than the tax period 2022. It has a maximum value of 750 euros, and is recognized to individuals who, from 1 August 2020 to 31 December 2020, have sustained expenses for the purchase of bicycles, electric scooters, e-bikes, public transport subscriptions, shared or sustainable electric mobility services.
The ministry has financed the facility with 5 million euros, and the bonus will be disbursed until the funds run out. To access, in addition to having purchased a new vehicle (also used) with CO2 emissions between 0 and 110 g / km, it is necessary to have scrapped in the same period a second vehicle of category M1 (cars) falling within those provided for by the legislation in matter.
How to claim the bonus
The application to request to receive the tax credit must be sent exclusively electronically by May 13, directly by the taxpayer or the accountant (or a patronage) through the web service available in the reserved area of the Agency’s website. revenue or the electronic channels of the Revenue Agency.
The amount of expenses incurred and the tax credit requested must be communicated in the application by sending the model approved with the provision at the end of January. Once the request has been sent, the Revenue Agency will issue a receipt certifying the acceptance or rejection within five days, with the possibility of sending a new application in any case until the deadline expires.
If the application is accepted, the Revenue Agency determines the percentage of credits that can actually be used, in relation to the available resources, and within 10 days a communication will be sent certifying how much will be reimbursed.