Blocking of compensation for taxpayers with debts exceeding 100,000 euros with exceptions: the superbonus decree approved on 26 March rewrites the rules introduced by the 2024 Budget Law and with effect from 1 July. Payment in installments unlocks credits
Il compensation block for taxpayers with debts exceeding 100,000 euros leaves out the sums subject to installment.
Il law decree approved by the Government on 26 March also intervenes on tightening of the compensation of tax credits scheduled from 1 July 2024 as a result of the changes in the Budget Law, with an exemption that softens the rule currently in force.
To the measures regarding assignment of creditswhich mark the de facto stop to the experience of the superbonus, the decree law brings some also corrective to tax rules already in forceloosening the rules of the compensation block for taxpayers with registered debts.
Stop blocking compensation in the event of debt installments: operational innovations from July
It is paragraph 2, article 4 of the draft legislative decree on tax breaks approved by the Council of Ministers on 26 March that modifies the rules introduced by the 2024 Budget Law on compensation of tax credits.
We intervene again on the provisions of thearticle 37 of the legislative decree of 4 July 2006, n. 223, converted, with amendments, by law 4 August 2006, n. 248, entirely replacing paragraph 49-quinquies introduced by Law no. 213/2023 and in particular by paragraph 94, letter b) of article 1.
The possibility of using accrued tax credits as compensation for taxpayers with registered debts with a value exceeding 100,000 eurosbut with an exception in the case of installments of the sums due.
Among the changes made, it is therefore specified that:
“The provision referred to in the previous period does not apply with reference to sums covered by installment plans for which no forfeiture has occurred.”
News whose effective date is confirmed starting from 1 July 2024and which come alongside the further specific additions with the modification made by the new legislative decree.
Blocking of compensations from 1 July 2024: clearer scope of debts included in the 100,000 euro threshold
For a more accurate analysis of the innovations envisaged in the draft text of the new law decree (for the confirmation of which we await the publication of the definitive version in the Official Journal), it is useful compare the norm as currently foreseen with respect to the upcoming changes.
Paragraph 49-quinquies, article 37 of the legislative decree of 4 July 2006, n. 223, currently provides the following:
“In derogation of article 8, paragraph 1, of law 27 July 2000, n. 212, for taxpayers who have entries in the register for state taxes and related accessories or executive assessments entrusted to collection agents for total amounts exceeding 100,000 euros, for which the payment terms have expired and payments are still due or are not in be suspension measures, the right to make use of the compensation referred to in Article 17 of Legislative Decree 9 July 1997, no. is excluded. 241. The provision referred to in the previous period ceases to apply following the complete removal of the contested violations. The provisions of paragraphs 49-ter and 49-quater apply for the sole purpose of verifying the conditions referred to in this paragraph”
The decree approved on March 26 completely replaces the above provisions:
“In derogation of article 8, paragraph 1, of law 27 July 2000, n. 212, for taxpayers who have registrations in the register for state taxes and related accessories, as well as registrations in the register or charges entrusted to the collection agents relating to deeds issued by the Revenue Agency in accordance with the regulations in force, including those for deeds of recovery issued pursuant to article 1, paragraphs 421 to 423, of law 30 December 2004, n. 311, and article 38-bis of the decree of the President of the Republic of 29 September 1973, n. 600, for total amounts exceeding 100,000 euros, for which the payment terms have expired and no suspension measures are in place, the right to avail of the compensation referred to in Article 17 of Legislative Decree 9 July 1997, n. . 241, except for the credits indicated in letters e), f) and g) of paragraph 2 of the aforementioned provision. The provision referred to in the previous period does not apply with reference to sums covered by installment plans for which no forfeiture has occurred. Without prejudice to the provisions of the fourth sentence of article 31, paragraph 1, of the legislative decree of 31 May 2010, n. 78, converted, with amendments, by law 30 July 2010, n. 122. Where the provisions referred to in the first sentence are not applicable, the application of article 31 of the legislative decree of 31 May 2010, n. 78. The provisions of paragraphs 49-ter and 49-quater apply for the sole purpose of verifying the conditions referred to in this paragraph.”
Alongside the unblocking of credits in the case of installment payments, the perimeter of debts to be considered to evaluate the exceeding the threshold of 100,000 euros. It will include those registered and the loads entrusted relating to documents issued by the Revenue Agency, including those for good-natured warnings issued for the purposes of recovery of debts not due or non-existent.
The blocking of compensations will in any case leave out the credits relating to the amounts indicated in paragraph 2, letters e), f) and g) of thearticle 17 of legislative decree n. 241/1997that is to say:
- e) social security contributions due by holders of an insurance position in one of the managements administered by social security institutions, including membership fees;
- f) social security and welfare contributions due by employers and clients of coordinated and continuous collaboration services referred to in article 49, paragraph 2, letter a), of the consolidated income tax text, approved by decree of the President of the Republic 22 December 1986, n. 917;
- g) premiums for insurance against accidents at work and professional diseases due pursuant to the consolidated law approved by decree of the President of the Republic of 30 June 1965, n. 1124;
In the event of inapplicability of the new provisions, those provided for by thearticle 31 of legislative decree 78/2010 which provides the ban on compensation of credits relating to state taxes up to the amount of overdue debts worth more than 1,500 euros.
2024-03-29 13:21:17
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