From 10am next Monday 3 June it will again be possible to book incentives for the purchase of low-polluting emission vehicles. This was announced by the Ministry of Business and Made in Italy with the circular of 27 May, issued following the publication in the Journal (general series no. 121 of 25 May) of the Prime Ministerial Decree of 20 May 2024, which remodeled the same incentives for purchases made from 25 May to 31 December 2024.
FiscoOggi, the Revenue Agency’s webzine, reminds you that reservations, which must be made on the specific Ecobonus portal, concern the contributions foreseen for the purchase of non-polluting vehicles of category M1 (motor vehicles), L1e – L7e (motorcycles and mopeds ), N1 and N2 (commercial vehicles).
With the new decree it will also be possible to book contributions for the purchase of used M1 category vehicles and N1 and N2 commercial vehicles, including non-electric powered vehicles.
Buyers are natural persons they will have to submit the declaration in which they confirm that they will maintain ownership of the eco-vehicle for at least one year, a period which doubles (24 months) in the case of purchasers who are legal entities.
Small and medium-sized businesses, however, they will have to present two substitute declarations which certify, respectively, the possession of the SME requirements and the carrying out of transport activities of goods on their own behalf or on behalf of third parties. Furthermore, in relation to purchases made by natural persons, certification is required that the value of the ISEE relating to the family unit is less than 30 thousand euros and that the members of the same unit have not already benefited from the same contribution, accompanied by a copy of the identity document and tax code of the buyer and the other members of the family unit.
The declaration forms, duly completed and signed by the buyer, must be inserted by the seller into the platform. Sellers, for their part, will have to confirm operations within 270 days from the date of placing the reservation. The benefit is governed by the Prime Ministerial Decree of 6 April 2022, as a contribution to the reduction of Co2 emissions, in line with European legislation on air and environmental quality and with the objectives of the Integrated Energy and Climate Plan (Pniec) and the 2030 Agenda. The dates and methods for booking contributions for the purchase of M1 category vehicles to be used for the taxi service or rental with driver and contributions for the installation of LPG and CNG systems on M1 category vehicles will be announced with a subsequent notice.
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