The extension of the Super bonus in 2022 it introduced a whole series of innovations and restrictions that are taking many taxpayers by surprise. There close “anti cunning” it mainly involved the methods of purchasing and assigning credits both by those who intend to start the works and by those who have already started them. This, in fact, generated confusion among taxpayers, especially among those who had access to the discount at a time when the rules were different. And now, too Poste Italiane has suspended the platform dedicated to the tax credit purchase service. So what are the options left today? What happens now?
Superbonus, how the credit transfer changes
To avoid resorting to chain systems, with companies and creditors exchanging credits (perhaps by issuing fake invoices for jobs that have never started and are finished), the Government has decided to change the Superbonus credit transfer procedures. This means that the discount accrued, following the works carried out or in the process of being built, can be sold once and only once, without the possibility of further re-use.
The daughter-in-law rules were introduced with the DL n. 4/2022 (i.e. the Sostegni-ter Decree), where it has been specified that, in the years 2020, 2021, 2022, 2023 and 2024, the subjects who incur expenses for the admitted interventions can opt, in place of the direct use of the deduction due, alternatively for:
- “a contribution, in the form of a discount on the amount due, up to a maximum amount equal to the consideration itself, advanced by the suppliers who carried out the interventions and recovered by the latter in the form of a tax credit, of an amount equal to the deduction due, transferable by the same to other subjects, including credit and other financial intermediaries without the right of subsequent assignment “;
- “the assignment of a tax credit of the same amount to other subjects, including credit institutions and other financial intermediaries without the right of subsequent transfer “.
These provisions apply not only to the works that will be undertaken in 2022, but also to those already started.
Superbonus, Poste Italiane closes the platform for the purchase of tax credits:
Until recently, the Poste Italiane service allowed taxpayers to request the transfer of tax credits relating to tax bonuses provided for by the Relaunch Decree (Legislative Decree n.34 / 2020 converted with amendments into Law n.77 / 2020), including the Superbonus 110% (Ecobonus and Sismabonus at 110%) and others defined by pre-existing concessions referred to by the same Decree such as, for for example, the “facades bonus”, the various “eco-bonuses” and the “restructuring bonus”.
The transfer of tax credits to Poste Italianein practice, it allowed account holders to obtain liquidity in a single solution directly on their BancoPosta current account.
The procedure it was very simple, it was necessary in fact:
- submit request by filling in or signing the proposal for the transfer of the tax credit through the online request procedure by entering your SPID credentials, or by going to one of the more than 12,000 post offices in the area. Bring a valid identity document and tax code with you;
- communicate to the Revenue Agency the request for the assignment of the receivable from Poste Italiane, in accordance with the procedures established by current legislation.
Once everything was completed, an email then informed the BancoPosta customer if the procedure had been completed successfully.
Poste suspends the service for the assignment of credits: what changes now for those who have requested the Superbonus
Those who intend to transfer tax credits, deriving from Superbonus or other tax discounts, will therefore no longer be able to contact the Italian Post Office (at least until the service is suspended). The company has not communicated whether or not it is a temporary or definitive stop, nor do we know if this decision could involve other credit institutions.
At the moment, however, there are some alternatives for the purchase of tax credits.
Cassa Depositi e Prestiti, for example, allows small, medium and large Italian companies operating mainly in the construction, energy and related sectors (in possession of certain requirements) to request the purchase of tax credits accrued on building renovation and energy efficiency measures eligible for tax benefits in cases of payment by means of a “discount on the invoice”. CDP therefore purchases the tax credits and thus allows the relative liquidity to be recovered more quickly than those required by law, by paying in a single payment the amount indicated on the basis of the nominal amount of the tax credit.
To make a credit transfer request on the dedicated digital CDP portal. A technical advisor pre-qualified by CDP will carry out the technical, legal and tax checks in preparation for the transfer of the tax credits, if his evaluation is positive it will then be possible to stipulate the contract to transfer the tax credits and receive the related liquidity.
The service is also active in many banks, such as Ifis or Bnl. Also in this case the fees deriving from the sale and purchase of the tax credits will be paid into the current account in a short time with respect to the date on which the credit will result in the tax drawer.
Credit transfer and purchase: the free Revenue Agency service
Both Poste Italiane and other credit institutions usually withhold a percentage on the amounts disbursed following the sale and purchase of tax credit, as compensation for the practice carried out.
Revenue Agency, on the other hand, provides taxpayers with a completely free service: thanks to the credit acceptance / assignment web platform, the assignees of tax credits and deductions for building interventions can access through the authenticated area of the Financial Administration website and in the “credit transfer platform” section to view the credits received, accept or reject them.
After acceptance, the credits will be visible in the “fiscal drawer” and usable in clearing through model F24 (here the instructions to pay it online). As an alternative to offsetting, again through the aforementioned platform, the credits received can be further transferred.
Per access the platform, after authentication, follow the path “My desk / Services for / Communicate” and then click on the link “Credit Transfer Platform”.
The Platform consists of four functions:
- Credit monitoring
- Credit transfer
- Credit / discount acceptance
- Movements list
The outcomes of the operations carried out they are immediately visible to the parties involved (transferor and transferee) in the various areas of the Platform itself. After acceptance, the credits are also visible in the transferee’s tax drawer.
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