In a condominium of three apartments we started work by agreeing on the discount on the invoice by the company which, in turn, transferred the credit to a bank. This for them no longer recognizes 102 or 103 of 110, as it seemed originally, but around 93. The difference, i.e. the failure to recover by the company, can be billed to the condominium and/or a third to the individual and, above all, can it be deducted, i.e. enjoy the benefits provided for 110%?
Signed letter — by email
The refund of 102 euros for Superbonus tax credits is now a distant memory, because these quotas date back to over two years ago, when interest rates were at an all-time low; then in some cases (for example the Post Office) it even reached 105. The few banks that are still operating in the transfer buy credits from Superbonus recognizing around 85% of the invoiced costs (therefore around 94 euros for every 110 of tax credit) when to transfer the client of the works; the figure is a little lower when the executing company that carries out the discount on the invoice and therefore the value of 93 indicated by our reader is in line with the market. The tax authorities recognize 110% of the invoiced and sworn sums for works that give the right to the subsidy but it has no relevance for tax purposes to what the credit is transferred. The bank that bought at 93 will be able to directly take advantage of the 110% repayment in four years or sell it at the price it deems appropriate to a professional customer who will in turn be able to download the portion of the original credit purchased at 110%. Also recognizing the difference between the expense incurred by the reader and the amount discounted by the company carrying out the work would mean for the tax authorities to reimburse 117.7 euros for an expense relating to the work which is actually worth 100, therefore obviously the operation is not possible.
With the advice of Gino Pagliuca
2023-09-02 14:34:26
#Superbonus #transfer #credit #banks #recognize
