A week dedicated to bonuses, the one that has just passed, with the publication of the updated guide to the credit transfer platform, the green light for applications for the 550 euro bonus for part-time workers and the instructions for disbursing energy income. The platform to apply and obtain the domestic charging station bonus is also open. The Revenue publishes instructions on the new postponement of the second advance payment of income taxes
If we had to use just one word to describe the Tax and Labor week as soon as it passes we could use: “bonus”.
In fact, they are different novelty in the field of concessions for citizens and businesses. Starting with the last one, the wait has arrived guide updated in November 2023 to use the Credit Transfer platform.
From Monday, then, you will be able to send the requests for the part time bonus of 550 euros. A possibility also extended to workers excluded from the measure in 2022.
Furthermore, this week the MASE decree with instructions for granting the energy incomethe benefit dedicated to families with specific ISEE requirements for the creation of photovoltaic systems.
Open the window request also for the bonus domestic charging stationswhile clarifications have arrived from the Revenue Agency regarding the applicability of the Covid tax relief of the Relaunch Decree Southern decontribution.
The Agency also provided the first ones instructions regarding the new postponement of the second advance payment of income taxes.
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Superbonus: the updated guide to the Credit Transfer platform arrives
Last Friday theRevenue Agency has published the guide updated in November 2023 of the “Credit Transfer Platform”, the web platform that allows you to manage the credit assignments arising from bonus edizi and other benefits.
All the instructions are provided in the document to allow the holders to tax credits transferable to communicate any possible changes to the Agency assignment to third parties, according to the provisions in force at the time of the transfer.
Currently the web platform allows you to communication the sales:
of building bonuses, i.e. credits relating to deductions for building works (Supernus, Ecobonus, Sismabonus, facade bonuses, charging stations, renovations and elimination of architectural barriers) for which the beneficiaries have already opted for the transfer of the credit or for the discount on the invoice, which is owned by the transferees and suppliers who applied the discounts; of the holiday tax credit, which is owned by accommodation facilities, travel agencies and tour operators, following the application of discounts to their customers (article 176 of legislative decree no. 34 of 2020); of the ACE tax credit (article 19, paragraph 3, of legislative decree no. 73 of 25 May 2021); of tax credits recognized in relation to the purchase of energy products (electricity, natural gas, fuel).
A guide which is especially convenient for the beneficiaries of the superbonus who must send the Agency the communication of the transfer for expenses incurred in 2022 who did not send it by March 31st. In fact, for communication via remission in bonis, there is time until November 30th.
Access is from the reserved area of the Revenue Agency website, after authentication with SPID, CIE o CNS. From the home page of the Credit Transfer platform it is then possible to carry out a whole series of operations.
550 euro part-time bonus: applications open from Monday, deadline 15 December
And Monday 13 November you can send them requests to benefit from bonus for cyclical part time and 550 euro. INPS has provided all the instructions in message no. 3977released November 10.
The one-off allowance is due to workers who hold a part-time employment contract characterized by periods not entirely worked of at least one month continuously and overall between 7 and 20 weeks.
The benefit was re-proposed for 2023 by the so-called advances decree, n. 145/2023, with a new feature: it is also up to the holders of a horizontal or mixed part-time contract and not just to those who have a vertical one.
Therefore, the excluded from the facilitation of 2022 they can do request for both the new and the previous one.
The others requirements to be respected are:
do not hold other employment relationships; not receive the NASpI; do not have a direct pension.
The expiration for the presentation is set at December 15, 2023.
Energy income: who is entitled to it and what are the eligible interventions
This week there was also space for the publication in Official Journal of the decree of Minister of the Environment and Energy Security with the instructions for the use of energy income.
This is the benefit aimed at families with specifics ISEE requirements and intended for the creation of photovoltaic systems in self-consumption mode.
The decree regulates the operating mode of the National Energy Income Fund, i requirements of interventions and beneficiary subjects not mode of presentation of request access to benefits.
They are allowed interventions of installation of photovoltaic systems made in order of self-consumption and connected to utilities registered in the name of the beneficiary or another member of the family unit.
I others for the submission of applications for access to concessions they will be uploaded to the institutional website of the managing body appointed by the Ministry, Gestore dei Servizi Energy Spa (GSE).
Bonus for charging stations and tax reduction in the South
The window for the presentation of the products also opened this week requests for the bonus domestic charging stations. The expiration is set at 12:00 on November 23.
It consists in the reimbursement of the80 percent of the costs incurred, for a maximum value of 1,500 and 8,000 eurosfor the installation of tools for charging of electric vehicles (charging stations).
I am included i costs for the installation of columns, electrical systems, strictly necessary building works, systems and monitoring devices; planning, works management, safety and testing; for connection to the electricity grid, through the activation of a new POD (point of delivery).
The request can be transmitted by people physical residents in Italy and from condominiums.
The requeststo be submitted via the appropriate form platform made available by Invitaliawill be evaluated in chronological order.
Finally, again on Friday, clarifications regarding the tax arrived from the Revenue Agency decontribution South and the tax relief foreseen by DL Ristori of 2020.
Specifically, the Agency highlights how the two facilitation measures non they are compatibleas there would be an amplification of the benefit granted.
The advantage deriving from the use of Southern decontributionin fact, does not consist of a real contribution intended for the enterprise, that is, in a refreshment of costs actually incurred.
Therefore, the application of tax relief provided for by article 10-bis of Legislative Decree no. 137/2020, which instead acts on contributions and on allowance provided exceptionally to deal with the pandemic crisis, would entail a further benefitwith effects also on the limits established by the regulations on state aid contained in the temporary COVID-19 framework.
Revenue instructions on the postponement of the second advance payment
L’Revenue Agencywith the circular no. 31 of November 9, provided instructions for the postponement of second advance payment of income taxes due ordinarily by November 30th.
The document analyzes the novelty introduced by advances decree, n. 145/2023, which also provided for the possibility of pay in installments the sum due in a maximum of five installments, and therefore up to 16 maggio 2024.
Il postponement of payments to 16 January 2024 is intended for natural persons VAT holders con revenues or compensation not exceeding 170,000 euros during 2022.
The postponement of the second down payment, however, does not apply for the sums due by way of INPS contributions and INAIL prizeseven in the presence of everyone requirements expected.
2023-11-12 11:46:55
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