Ecobonus 2023

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FORM FACILITATION

Contribution/Repayable fund

REGIONS

Abruzzo, Basilicata, Calabria, Campania, Emilia-Romagna, Friuli-Venezia Giulia, Lazio, Liguria, Lombardy, Marche, Molise, Piedmont, Puglia, Sardinia, Sicily, Tuscany, Trentino-Alto Adige/Südtirol, Umbria, Valle d'Aosta /Vallée d'Aoste, Veneto

SECTOR

Motor vehicles and other means of transport

ALLOWED EXPENSE

750 €

INCENTIVE STATUS

CLOSED

OPENING DATE

CLOSING DATE

January 9, 2023
December 31, 2023

NOTES

No additional notes

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Things

Ecobonus is the measure promoted by the Ministry of Business and Made in Italy which offers contributions for the purchase of non-polluting vehicles, as provided for by the 2021 Budget Law and the Prime Ministerial Decree of 6 April 2022 and subsequent amendments.

Who is it aimed at?

Natural and legal persons who carry out car sharing or rental activities and who purchase and register in Italy: cars (category M1), mopeds and motorcycles (category Le), commercial vehicles (category N1, N2).

What does it predict

The contribution is paid by the seller to the buyer by offsetting the purchase price. The manufacturing or importing companies of the new vehicle reimburse the seller the amount of the contribution. The manufacturing or importing companies of the new vehicle receive the necessary documentation from the seller and then recover the amount of the contribution in the form of a tax credit.

Objective – Purpose

Ecological transition

Form – Facilitation

Contribution/Repayable fund

Minimum Allowable Expenditure

750 €

Maximum Allowable Expenditure

8000 €

Allowed Costs

Overheads/other charges
Subject type
Citizen, Business

Dimension

Not classifiable/classified

Activity sector

Motor vehicles and other means of transport

ATECO

45.11.01, 45.11.02 and 45.40.11 45.40.12 Buyer for legal entities: • rental 77.11

Regions

Abruzzo, Basilicata, Calabria, Campania, Emilia-Romagna, Friuli-Venezia Giulia, Lazio, Liguria, Lombardy, Marche, Molise, Piedmont, Puglia, Sardinia, Sicily, Tuscany, Trentino-Alto Adige/Südtirol, Umbria, Valle d'Aosta /Vallée d'Aoste, Veneto

Municipalities

Everyone

Special territorial scope

Not applicable

Other features

Energy efficiency - Sustainable industry - Tax credit - sustainable mobility

Managing entity

Ministry of Business and Made in Italy/Revenue Agency

Primary regulatory basis

Budget Law 2019 - Law 30 December 2018, n.145, art. 1 paragraphs from 1031 to 1038 and from 1057 to 1064 2021 Budget Law - Law 30 December 2020, n. 178, art. 1, paragraph 691 Legislative Decree 1 March 2022, n. 17 art. 22 converted with amendments by Law 27 April 2022 n.34DPCM 6 April 2022DPCM 4 August 2022

Implementation measure

Prime Ministerial Decree 6 April 2022 Ministerial Decree 20 March 2019

References Official Journal

Budget Law 2019 of 30 December 2018, n. 145 - Official Gazette n. 302 of 12/31/2018 2021 Budget Law of 30 December 2020, n. 178 – Official Gazette n. 322 of 30/12/2020 Decree-law 1 March 2022, n. 17 art. 22 converted with amendments by Law 27 April 2022 n.34 – GU n 98 of 28/4/2022 

Incentive allocation

630000000 €

Reference site

https://ecobonus.mise.gov.it/

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