Already have a profile? Register at QuiFinanza to continue reading this content Log in
–
–
Mobility bonus, who owns it: requirements
In order to access the bonus it is necessary to have scrapped a vehicle with CO2 emissions between 0 and 110 g/km, also used, or a second vehicle of category M1 (vehicles for the transport of persons, having a maximum of eight seats in addition to the driver’s seat) in the same period of purchase of the new vehicle considered, i.e. the one that is from 1st August until December.
The scrapped vehicle had to be headed for at least one year at same subject to which the new vehicle was registered or to one of the cohabiting family members on the date of purchase of the same vehicle, or, in the case of a financial lease of the new vehicle, it must have been in the name of the person using the aforementioned vehicle or one of the family members in question for at least twelve months.
Mobility bonus, the amount of the tax credit
The maximum tax credit is equal to 750 euros, to be used within three years starting from 2020.
It cannot be combined with other tax benefits that have as their object the same expenses, and will be usable only in the tax return as a reduction of the taxes due, no later than the tax period 2022.
Mobility bonus, how the tax credit is recognized
In order to recognize the tax credit, the beneficiaries must submit electronically (within the deadline that will be established with a subsequent provision), a specific request to the Revenue Agency.
The application indicates the amount of the subsidized expenditure incurred in 2020 for the purchase of electric scooters, electric or muscle bicycles, public transport subscriptions, shared or sustainable electric mobility services.
The Revenue Agency, on the basis of the ratio between the amount of resources allocated equal to 5 million euros for the year 2020, and the total amount of eligible expenses indicated in the applications, determines the percentage of the tax credit due to each subject. This percentage is communicated by order of the director of the Revenue Agency.
–
– .
Related
