Poste Italiane restarted the platform last Monday to access the transfer of tax credits related to building bonuses. But once the car was restarted, the customers who had been waiting found that the road to access the facility is much more uphill. The company led by Matteo Del Fante had to adapt to the rules that gradually increased the tightening of controls and made the procedures more compressed.
How does it work
The result, which on Monday caught most of the pretenders to the transfer of the tax credit off guard, is that those who want to sell the tax credit accrued with works carried out in 2021 will have to take into account that the share relating to the first year will have to recover it through their own declaration. of income, to be completed in the coming months. If this tax credit is purchased by Poste, the company will proceed to count and pay only the following four annuities (in the case of the superbonus). It is a great burden in terms of obligations and calculations for those who choose this path. But the announcement published last Monday on the site speaks for itself: Poste will proceed to process only “the transfer requests presented by the original beneficiaries of the tax credit (so-called first sales) and in relation to the annual quotas that can be used starting from 2023 in relation to credits accrued against expenses incurred in 2022 or residual installments of expenses incurred in previous years “. The maximum limit for which the purchase can be requested remains confirmed at 150 thousand euros.
The reason for the choice
The company’s decision to withdraw from the purchase the quota for the works carried out in 2021, which in fact collects the majority of the people who remained suspended after the closure of the platform in mid-February, lies in the numerous changes to the rules – starting with the decree anti-fraud up to the latest decree that readmitted multiple sales for insurance banks – which forced Poste to rethink the simplified procedure it had originally adopted. The fact that the expiry of the tax return relating to 2021 is also approaching for the contact group and this makes it difficult to recalculate the tax capacity in light of the new rules.
Validity of applications
It should be noted, in any case, that for those who had uploaded the application to the platform before the February suspension, the previous procedures remain valid (requests should be processed by March). For new questions, however, the time to get the ok to purchase could be up to 75 days. The company has also announced that additional documentation will be required compared to the past: a copy of the payment transfers showing the reason for the payment, a copy of a document certifying the right of ownership or use to the property on which the works to which the tax credit refers. The copy of documentation demonstrating the income or equity capacity of the proponent of the assignment of the tax credit with reference to the cost of the work performed. Furthermore, it should be remembered that purchases will be made only on the first sales; therefore transfers made by companies that have applied the discount on the invoice are excluded.
Poste has decided to leave as soon as possible, despite the fact that this has led to the need to set a series of limits. Cassa Depositi e Prestiti, which in turn had suspended purchases since the end of December, has not reactivated its platform: the company is working to adapt to the new procedures, but there is still no visibility on the times.
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