The Resolution no. 52/2024 of the Revenue Agency has introduced a new tax code, modifying a second one, in relation to the ecobonus for less polluting vehicles. The Prime Ministerial Decree of 20 May 2024, in article 5, regulated the contribution for the installation of LPG or methane systems for transport on M1 category vehicles. The bonus is recovered by the companies that manufacture the devices, in the form of a tax credit, by completing the F24 form and using the Revenue Agency’s telematic services.
The MIMIT Decree of 3/06/2024 outlined the provisions for these grants. RM n. 52 therefore established the tax code “7071”called “ECO-BONUS VEHICLES CAT. M1, installation of LPG and methane systems for transport – Recovery of the state contribution in the form of a tax credit – article 5 of the Prime Ministerial Decree of 20 May 2024”.
Pursuant to theart. 3, co. 6, of the aforementioned Ministerial Decree 3/06/2024, the Agency, when processing the F24 forms presented, verifies that the taxpayers are present in the list of beneficiaries sent by the Ministry and that the amount of credit used in compensation does not exceed the amount indicated in this list, also taking into account any variations transmitted by the Ministry itself, under penalty of waste of the model.
In addition, the Agency has renamed the tax code “6903” to cover the ecobonus relating to the purchase of new category M1, N1 and N2 vehicles that produce low polluting emissions, as defined by the Prime Ministerial Decree of 20 May 2024, article 2, paragraph 1, letter. And). This measure expands the incentives for the use of vehicles with a lower environmental impact, favored thanks to the possibility of compensating the cost through the tax credit.
