Mobility bonus for bikes and scooters 2021: here’s how to access the tax credit. Contributions up to 750 euros – GUIDE
Implementation rules have been defined for accessing the tax credit for those who in the period from 1 August to 31 December 2020 purchased electric scooters, electric or muscle bicycles, public transport passes, shared or sustainable electric mobility services.
To establish them is the decree of Ministry of Economy of 21 September 2021 published in the «Official Gazette» of 29 October.
The decree-law of 19 May 2020, n. 34 – reads the Official Gazette – converted, with amendments, by law 17 July 2020, n. 77, concerning “Urgent measures in the field of health, support for work and the economy, as well as social policies related to the epidemiological emergency from COVID-19”, identifies the methods for accessing the tax credit provided therein as well as the additional provisions for the purpose of containing the overall expenditure within the limit of 5 million euros for the year 2020.
Scope and extent of the tax credit
Who is entitled to the bike bonus, the amounts and what to do to get it
1. The tax credit is due to natural persons who, from 1 August 2020 to 31 December 2020, have delivered for scrapping, together with the purchase of a vehicle, even used, with CO2 emissions between 0 and 110 g / km. , a second vehicle of category M1 falling within those provided for by paragraph 1032 of art. 1 of the law of 30 December 2018, n. 145, for expenses incurred from 1 August 2020 to 31 December 2020 for the purchase of electric scooters, electric or muscle bicycles, public transport subscriptions, shared or sustainable electric mobility services.
2. The tax credit referred to in paragraph 1 is recognized in the maximum amount of 750 euros and is used within three years starting from the year 2020.
3. The tax credit is due within the overall limit of tax expenditure equal to 5 million euros for the year 2020.
Use of the tax credit
1. The tax credit recognized pursuant to art. 3 can only be used in the tax return as a reduction of the taxes due and can be used no later than the tax period 2022.
Checks
1. If the Revenue Agency ascertains that the facility is not due in whole or in part, it proceeds to recover the relative amount in accordance with the provisions of art. 1, paragraphs from 421 to 423 of the law of 30 December 2004, n. 311, as amended, respectively, by art. 20 of the legislative decree 24 September 2015, n. 158, and by art. 3 of the decree-law 24 April 2017, n. 50, converted, with amendments, by law 21 June 2017, n. 96.
2. Although not expressly governed by this decree, the provisions on liquidation, assessment, collection and litigation envisaged for income taxes apply.
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