Ok to the rules to take advantage of the new sustainable mobility bonus, provided for by the Relaunch Decree for those who have incurred costs for the purchase of zero-emission mobility vehicles and services and scrapped an old M1 category vehicle.
A new provision signed by the director of the Revenue Agency Ernesto Maria Ruffini defines the criteria and procedures for using the bonus and approves the model that taxpayers must submit from 13 April until 13 May 2022.
This is a tax credit, up to a maximum of 750 euros, recognized to those who, from 1 August 2020 to 31 December 2020, incurred expenses for the purchase of bicycles, electric scooters, e-bikes, public transport season tickets. , shared or sustainable electric mobility services.
To access the discount, it is necessary to have delivered for 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 vehicle of category M1 falling among those foreseen. by the relevant legislation.
In order to benefit from the bonus, it will be necessary to notify the Inland Revenue of the amount of expenses incurred and the tax credit requested, by sending the form via the web service available in the reserved area of the site or the telematic channels of the Agency. The tax credit can only be used in the tax return as a reduction of the taxes due and can be used no later than the 2022 tax period.
(Unioneonline / F)
