They debut, with the resolution no. 55 of November 26, the tax codes “7774”, “7775” e “7776”. They must be used by banks, insurance companies and intermediaries, for use in compensation, via the F24 form, of the further six installments relating to Superbonus, Sismabonus and architectural barrier bonuses, purchased for a sum equal to or greater than 75% of the deduction, in lack of the required communication.
The new codes arrive as a result of the provisions of article 121, paragraph 3-terof Legislative Decree no. 34/2020. The provision has in fact established that qualified entities, banks and group companies, financial intermediaries and insurance companies, must communicate to the Revenue Agency, by 31 December 2024, the installments for the years 2025 and subsequent years of the traceable “Superbonus” credits. , “Sismabonus” and “Architectural barrier bonus” purchased for a value equal to or greater than 75% of the amount of the corresponding deductions, to avoid their further division into six annual installments. The model and methods of sending the communication were defined with the provision of the Agency director of last November 21st (see “Purchases of construction credits over 75%, the communication model defined”). If communication is missing, the affected installments are further divided into six annual installments of the same amount, non-transferable and can only be used as compensation via the F24 form sent exclusively through the Revenue’s electronic services.
Resolution no. 55 today, promptly, as indicated in the provision itself, establishes the tax codes for use in compensation of the construction credits involved resulting from the further distribution provided for by the referenced law. The installments can be spent from January 1st to December 31st of the reference year.
The codes are:
- “7774” called “superbonus art. 119 legislative decree n. 34/2020 – further division into six installments – art. 121, paragraph 3-ter, legislative decree no. 34/2020”
- “7775” called “sismabonus art. 16 legislative decree n. 63/2013 – further division into six installments – art. 121, paragraph 3-ter, legislative decree no. 34/2020”
- “7776” called “architectural barrier bonus art. 119-ter legislative decree n. 34/2020 – further division into six installments – art. 121, paragraph 3-ter, legislative decree no. 34/2020″.
They must be indicated in the “Treasury” section of the F24 form, in the “compensated credit amounts” column, or, in the case of repayment of the compensated credit, in the “paid debit amounts” column.
The system checks whether the credit used corresponds to the amount available for each year, otherwise the payment delegate is rejected. The difference is communicated to the person who sent the F24 form, via receipt which can be consulted via the Revenue Agency’s electronic services.
The document of practice specifies, in this regard, that in the “reference year” field of the form the year in which the annual installment of the bonus based on further breakdown, in “AAAA” format.
How will the implementation of tax codes 7774, 7775, and 7776 affect the communication flow between banks handling Superbonus, Sismabonus, and Architectural Barrier Bonus installments and homeowners?
## Interview: New Tax Codes for Superbonus, Sismabonus, & Architectural Barrier Bonus
**Introduction:**
Welcome to World Today News. Today, we’re diving into recent developments regarding tax code changes for construction bonuses in Italy. We have two esteemed guests joining us: [Guest 1 Name and Affiliation], and [Guest 2 Name and Affiliation].
**Section 1: Understanding the Changes**
* **Host:** New tax codes, 7774, 7775, and 7776, have been introduced for Superbonus, Sismabonus, and Architectural Barrier Bonus respectively. Could you both elaborate on the context surrounding these changes? What prompted the Italian Revenue Agency to take this step?
* **Host:** The article mentions that these codes are relevant when installments for these bonuses are further divided into six annual installments. Can you explain why this further division occurs and under what circumstances?
* **Host:** For our audience who may not be familiar with the details of the bonuses, could you briefly outline the purpose of each – Superbonus, Sismabonus, and Architectural Barrier Bonus?
**Section 2: Impact on Stakeholders**
* **Host:** How will these new tax codes impact homeowners who have taken advantage of these construction bonuses? What practical steps should they take to ensure a smooth experience when utilizing these bonuses for tax purposes?
* **Host:** This article mentions that banks, insurance companies, and financial intermediaries are key players in this process. How will these new codes affect their operations and communication with clients?
* **Host:** What are your thoughts on the potential challenges or unintended consequences that may arise from implementing these new codes? How can they be mitigated?
**Section 3: Looking Ahead**
* **Host:** The article cites a deadline of December 31, 2024 for qualified entities to communicate specific information to the Revenue Agency. What happens if this deadline is missed? What are the potential ramifications for individuals and businesses?
* **Host:** Looking ahead, how do you foresee these changes impacting the future of construction bonus uptake in Italy? Will they encourage or discourage participation in these programs?
* **Host:** what advice would you give to our viewers regarding navigating these new tax code changes effectively?
**Conclusion:**
* **Host:** Thank you both for your insightful perspectives on this important topic. We hope this discussion has provided clarity and valuable information for our viewers. For more details, you can refer to the provided link in the article description.
**Note:**
This is a basic framework. Feel free to adjust the questions to suit your guests’ expertise and focus areas. Remember to encourage a dynamic conversation and allow the guests to share their unique viewpoints.
