The Government, with the collaboration of the Inland Revenue, is considering an expansion of the tax drawer to control the transfer of tax credits. We are thinking of realizing the purpose by inserting it in the August Decree, under examination at Senate. In addition, it is being considered whether to make the change with a simple administrative measure or requires a regulatory act. Consider that the tax drawer is the Revenue Agency service that allows you to consult your tax information.
Think of the personal data, tax returns, refunds, payments made using forms F24 and F23, the records of the register. Therefore, these are balance sheet data and information relating to sector studies and synthetic indicators of fiscal reliability. To access it, you need to be registered with the telematic services Fisconline / Entratel of the Revenue Agency or have an identity SPID.
The news from 15 October
It has been anticipated that the project consists in expanding the tax drawer to control the transfer of tax credits. Therefore, the first expansion will start from 15 October with the obligation to communicate the option between credit transfer or invoice discount. Therefore, the expansion will concern all the initiatives that involve the transfer of the tax credit. Think of the: recovery of the building stock; energy efficiency; adoption of anti-seismic measures; recovery or restoration of the facade of buildings; installation of photovoltaic systems. Then, we also have the installation of charging stations for electric vehicles. On the other hand, the assignment of credits related to sanitation, the holiday bonus, as well as the tax credit for leases are excluded.
Procedure
The operations carried out through the procedure are not acts of assignment of the actual credits but communications of the sales and transactions that have already taken place. They are communicated to be effective towards the Revenue Agency and so that the credits can be used by the transferee in compensation. Or these credits can be further transferred to other subjects. Through the “Credit transfer platform”, the transferees will be able to accept or reject the credits received. In case of acceptance, the credits will be visible in the transferee’s tax drawer and can be used in offsetting using the F24 form. They, as mentioned, may also be further transferred to other parties, through the same platform, according to the requirements indicated.
–
