The new bicycle bonus 2022 for sustainable mobility, i.e. the tax credit equal to one maximum of 750 euros for the purchase of bicycles, electric scooters, e-bikes, public transport passes, shared or sustainable electric mobility services
Applications for the 2022 Mobility Bonus can be submitted from 13 April 2022 and until 13 May 2022.
In this guide, we explain in a clear and detailed way how the 2022 bicycle bonus works, who is entitled to it, how to request it and how to use it.
BICYCLE BONUS 2022, WHAT IS IT
The 2022 bicycle bonus, also called the mobility bonus, is a tax credit, to the maximum extent of 750 euro, recognized to natural persons who from 1 August 2020 to 31 December 2020 incurred expenses for the purchase of bicycles, electric scooters, e-bikes, public transport subscriptions, shared or sustainable electric mobility services. To access the discount you must have delivered for the scrapping an old M1 category vehicle.
The facility was provided for in the context of article 44, paragraph 1 of Relaunch Decree. The Provision signed on January 28, 2022 by the Director of the Revenue Agency defined the criteria and procedures for using the subsidy. The total expenditure allocated for the 2022 bicycle bonus is 5 million euros. Let’s see in detail who it is and how it works under the new legislation.
WHO GETS THE 2022 BICYCLE BONUS
To access the bicycle bonus, it is necessary to have purchased bicycles, electric scooters, e-bikes, public transport passes, shared or sustainable electric mobility services during the period from 1 August 2020 to 31 December 2020. In addition to the purchase, to get the 2022 bicycle bonus it is necessary to have delivered for the 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 category M1 vehicle falling within those envisaged by the relevant legislation. That is, those provided for in article 1, paragraph 1032 of the Law n. 145 of 2018 with the following limits:
- the vehicle delivered for scrapping must be in the name of the same owner of the new vehicle for at least 12 months or to one of the family members living together on the date of purchase of the same vehicle;
- in case of financial location of the new vehicle, must have been in the name of the person using the aforementioned vehicle or one of the aforementioned family members for at least 12 months.
HOW MUCH IS
The 2022 bicycle bonus is a tax credit of one maximum 750 euros. For the purposes of compliance with the overall spending limit of 5 million euros for the year 2020, with a provision from the Director of the Revenue Agency to be published by 23 May 2022 the percentage of the tax credit due to each person will be disclosed. In the event that the total amount of the aforementioned eligible expenses is lower than the overall spending limit, the percentage is equal to 100 percent.
HOW THE BICYCLE BONUS WORKS
The 2022 bicycle bonus can only be used as a tax credit in tax declaration in reduction of taxes due. It can be enjoyed no later than the tax period 2022. The beneficiary indicates in the tax return to be submitted for the tax period 2021 or for the tax period 2022 the amount of the tax credit due, determined by applying to the eligible expenses indicated in the application. In the event that the tax credit indicated in the tax return to be presented for the tax period 2021 is not used, in whole or in part, any residual credit will be reported in the tax return relating to the tax period 2022.
BICYCLE BONUS EXPIRATION 2022
The application for the 2022 mobility bonus can be submitted from 13 April 2022 to 13 May 2022. In the same period it is also possible:
- submit a new instance, which fully replaces the one previously transmitted. The last valid application submitted replaces all those previously sent;
- submit the complete waiver to the previously communicated tax credit.
HOW TO REQUEST THE 2022 BICYCLE BONUS
To claim the 2022 bike bonus you need communicate to the Revenue Agency the amount of expenses incurred and the tax credit requested. To provide these details, a question template which must be sent online to the Revenue Agency. Let’s see how to proceed.
THE APPLICATION FOR THE BICYCLE BONUS
The 2022 Bicycle Bonus application can be submitted exclusively with telematic methods, directly by the taxpayer or by making use of a person in charge of transmitting the declarations referred to in article 3, paragraph 3, of Decree of the President of the Republic 22 July 1998, n. 322 and subsequent amendments.
The application, completed according to the appropriate template, can be submitted by:
- i telematic channels of the Revenue Agency.
Following the submission of the Application, the Revenue Agency issues, within 5 days, a receipt which certifies the taking over, or the rejection, with an indication of the relative reasons.
GUIDE TO COMPLETING THE APPLICATION
The Revenue Agency has also made available a guide for the compilation that you can find in This Page and the technical specifications you can read in this section.
NORMATIVE REQUIREMENTS
Relaunch Decree (Pdf 772Kb)
Provision of 28 January 2022 Revenue Agency (Pdf 395 Kb) – Definition of the methods, terms of presentation and content of the application for the recognition of the tax credit provided for those who have incurred expenses for the purchase of zero-emission vehicles and mobility services and who have scrapped a category M1 vehicle.
OTHER HELP AND UPDATES
To find out about other aids, bonuses and concessions available for families and workers, you can visit the our section dedicated to helping people. We also invite you to subscribe to ours free newsletter to receive all updates and al Telegram channel, to read the news in preview.
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