Waiver of credit, only two days for forgiveness as a reward

Tax Circular of 6 October 2022, n. 33/mi Through which taxpayers can communicate options for expenses incurred in 2021 or residual quotas from 2020 until 30 November 2022.

Late contact means the original deadlines corresponding to:

• April 29, 2022 a special topics, already an “extraordinary” date with respect to the usual deadline of 16 March, pursuant to art. 10 bis of Legislative Decree 4/2022 (Sostegni-Land Decree);
• October 15, 2022from IRES issues and why me VAT holders, according to the art. 29-tert of Legislative Decree 17/2022, transformed into law no. 34/2022.

Balance transfer and invoice discount – Notification option

To communicate the chosen option regarding the charges caused by the interventions carried out on the real estate units and on the common parts of the buildings, it is necessary to use the approved form attached to the Provision of the Director of the Revenue Agency February 3, 2022, Prut. number. 35873 “Communication of the option relating to the recovery of the building heritage, energy efficiency, seismic risk, photovoltaic systems and charging stations”.

establishes that people who claim, In the years 2020 to 2024 Costs for interventions included in
Paragraph 2 of article 121 From Legislative Decree 34/2020 (Restart Decree), and also, in the year 2025bear the costs Interventions referred to in article 119 From the same decree it is possible to choose as an alternative to the deduction due:

• a) contribute, in the form of Discount on the amount dueup to a maximum equal to the consideration itself, offered by the suppliers who carried out the interventions and recovered from the latter in the form of a tax credit, for an amount equal to the deduction due;
• but Waiver of tax credit Of the same amount to other entities, including credit institutions and other financial intermediaries, with no possibility of subsequent transfer.

As specified in the measure, the option:

• can practice Information on each case of business breakthrough;
• For the interventions referred to in Article 119 of the Relaunch Decree (superbonus), the trend of business
  It can’t be more than two For each overall intervention and for each turning point, you must indicate at least 30 percent of the intervention;
• can practice Also for the remaining installments Deductions showing expenses incurred in the years 2020, 2021, 2022, 2023, 2024 and 2025 are not used if you use a credit waiver.

Late call: bonus forgiveness until November 30, 2022

Although the deadlines of 29 April and 15 October for recalling the option have already elapsed, the tax authorities have already Until November 30, 2022
Perform remission, consisting of:

• the filing of the option notice by the deadline for the 2021 tax return;
• Late in communication with payment via F24 our 250 euro fine.

But be careful: in Bonis, forgiveness is allowed, provided that:

• No residual credit checks are in progress;
• An agreement has been stipulated with the assignees or you have a discounted invoice on a date prior to the expiry, therefore 29 April 2022 for special subjects or 15 October 2022 for VAT registered or IRES subjects.

Finally, we remind you that November 30th is the deadline for sending new links to replace them.
wrong connections. In fact, the last day is December 5, 2022, the fifth day of the month following the deadline: beyond that date there is no possibility to fix it because the channel will be closed.