The Meloni government has not foreseen any extension with regard to the sustainable mobility bonus in the draft of the 2023 Budget Law. However, the bonus can be requested and added in the 2023 tax return, but only in some cases. Let's see together which ones.
Sustainable mobility bonus 2023: what it is and how it works
2023 is probably the last year in which it will still be possible to take advantage of the benefits offered by the sustainable mobility bonus.
In particular, the latter became part of our legal system with the publication of the Relaunch Decree, which specifically established a tax credit to "reward" those who incurred the costs for the purchase of sustainable mobility vehicles and services.
The activity license granted is mainly aimed at all natural persons who have incurred expenses for the purchase of the following sustainable mobility vehicles or services from 1 August 2020 to 31 December 2020:
electric scooters;
electric bicycles (e-bikes) or muscle;
public transport passes;
shared or sustainable electric mobility services.
The tax rebate can be paid up to a maximum of 750 euros and the overall spending limit is 5 million euros.
Furthermore, this bonus will be accounted for only in the presence of the specific technical requirements listed in the following paragraph.
Who is entitled to the sustainable mobility bonus and requirements
The 2023 sustainable mobility bonus can be requested if, between 1 August 2020 and 31 December 2020, you have handed over your vehicle for scrapping, and in the same period purchased a vehicle, even used, with low carbon dioxide emissions.
The latter, in particular, must be between 0 and 110 g/km. Specifically, still within the overall expenditure limit of 5 million euros, necessary to be able to take advantage of the tax credit that is granted through the aforementioned facilitation, the requesting natural persons will have to scrap a second M1 category vehicle included among those that are provided for by the legislation currently in force on the matter (Article 1, paragraph 1032, of Law No. 145 of 2018).
Sustainable mobility bonus 2023: how to request it
The 2023 sustainable mobility bonus must be requested earlier than the following year.
In particular, the amount of eligible expenses must be communicated to the Revenue Agency, exclusively electronically, in the period between 13 April 2022 and 13 May 2022.
This communication must be made by submitting a specific form, either directly by the beneficiary or through an intermediary, via:
the web service available in your reserved area on the Revenue Agency website;
the telematic channels of the Revenue Agency, in compliance with the requirements defined by the technical specifications.
The tax credit can only be used in the 2023 tax return to reduce the taxes due and can be used no later than the 2022 tax period exclusively by those subjects who have submitted appropriate communication to the AdE.
Following the presentation of the application, the Revenue Agency will issue a receipt, with which it will certify that it has been accepted or will communicate its rejection following formal checks of the data contained therein.
Within 10 days of the deadline for submitting the application, the percentage of tax credit due to each applicant was disclosed, based on the requests received and taking into account the overall spending limit of 5 million euro.
