Almost two years after the introduction of the law (the law decree that established it dates from May 2020), it is now possible to apply for the sustainable mobility bonus. The related provision of the Inland Revenue establishes the methods for obtaining the 750 euro tax credit: it is up to those who in the second half of 2020 scrapped a car (category M1) by replacing it with another new or used low-emission car of carbon dioxide and has purchased electric scooters, electric or muscle bikes, subscriptions to public transport, shared or sustainable electric mobility services. However, the cargo bike bonus still remains to be unlocked, the rule provided for by the 2021 Budget Law, the aim of which was to incentivize small and micro enterprises that carry out freight transport and delivery services. These are bicycles that have been adapted to transport a box: for example, Poste Italiane has adopted several, obviously in the electric version, for the delivery of correspondence.
“Bicycle bonuses are clearly welcome – explains Raffaele Di Marcello of the Fiab study center, the Italian Environment and Bicycle Federation – To encourage the adoption of more sustainable modes of transport, of which the bicycle is the best example, however, measures would be necessary stronger and less like a lottery. Our proposal is to lower the VAT on the purchase of two wheels from 22% to 5%. It would be a structural measure that would bring far more important benefits than the bonuses, which we continue to talk about but which, at this moment, seem to give way to construction ones “.
The Fiab expert points out that it is Brussels itself that paves the way for this solution. In fact, at the beginning of December, Ecofin found a unanimous agreement to change the VAT rules and thus allow Member States to apply concessions and reduced rates with greater flexibility. The agreement establishes that the categories eligible for the reduction of rates are public health, environmental goods and support for the digital transition. Bicycles are among the permitted products. The new measures will have to pass the scrutiny of the EU Parliament and after the formal ratification of the EU countries, the new directive will enter into force within twenty days. Member States will have until 31 December 2024 to transpose the directive.
“Tax leverage can make the difference: the principle must be that the more you pollute, the more you pay. Thus the market will only be able to adapt to a real ecological transition and not just in words ”, concludes Di Marcello.