Economy

Balance transfer and bill deduction, new telecom tax codes effective February 17, 2022

Balance transfer and invoice deduction, compensation with new tax codes to be indicated on Form F24 for communications sent from February 17, 2022. This was established by the Revenue Agency, with Resolution No. 12 / E on March 14, 2022.

Balance Transfer & Bill Discountthe new tax codes for use in compensation related to Messages sent from February 17, 2022.

there Resolution 12/H Posted byrevenue agency On March 14, 2022, lets New tribute codes To balance the credit derived from Premium Rewards and Household Rewards Ordinary, in light of the changes made to Decree-Law No. 13/2022.

will allow them Three sales of tax credit Receivable: The first would be free, while the other two would only be possible if they were made for the benefit of banks, financial intermediaries, affiliates of banking groups and insurance companies.

under options Discount on the billthere will be the supplier for which the tax exemption is accrued due to compliance with the three transfer limits, according to the conditions described above.

In light of the changes made, the decisionrevenue agency n. 12 / E on March 14, 2022 Then it is known which tax codes will be used for compensation of the amounts derived from the waiver of credit and those relating to the discount on the telecommunications bill sent as of February 17, 2022.

Balance transfer and bill deduction, new telecom tax codes effective February 17, 2022

The tax codes Created by revenue agency with Resolution 12 / E on March 14, 2022 must be used to credit clearing Derived from options to sell or discount to the invoice Posted from Feb 17.

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For previously exercised options, the indications in Resolution No. 83 / E on December 28, 2020.

A double road and it is linked to the necessity of revenue agency Differentiate between applicable specialties Various tax credits used in compensation, related to regular house bonuses and the 110 percent super bonus.

As for the Starting from February 17, 2022the tax codes set are 14, which are as follows:

Tax code F24 name
7701 Credit Transfer – Additional Art. 119 of Legislative Decree No. 34/2020 – Art. 121 DL n. 34/2020
7702 Credit Transfer – The Art of ECOBONUS. 14 dl n. 63/2013 and photovoltaic systems art. 16 bis, paragraph 1, no. h) from TUIR – Art. 121 DL n. 34/2020
7703 Credit Transfer – The Art of SISMABONUS. 16 dl n. 63/2013 – Article. 121 DL n. 34/2020
7704 Credit Transfer – Recharge Technical Columns. 16 Third Legislative Decree No. 63/2013 – Article. 121 DL n. 34/2020
7705 Credit Transfer – The Art of Rewarding the Showcase. 1, Paragraphs 219 and 220, Law No. 160/2019 – Art. 121 DL n. 34/2020
7706 Credit Transfer – the art of recovering construction assets. 16 bis, paragraph 1, no. a), b) and d), from TUIR – Art. 121 DL n. 34/2020
7707 Credit Transfer – Removing Architectural Barriers Art. 119 III of Legislative Decree No. 34/2020 – Art. 121 DL n. 34/2020
7711 Discount – additional art. 119 of Legislative Decree No. 34/2020 – Art. 121 DL n. 34/2020
7712 The opponent – the art of ECOBONUS. 14 dl n. 63/2013 and photovoltaic systems art. 16 bis, paragraph 1, no. h) from TUIR – Art. 121 DL n. 34/2020
7713 The opponent – sesame art. 16 dl n. 63/2013 – Article. 121 DL n. 34/2020
7714 Discount – free art columns. 16 Third Legislative Decree No. 63/2013 – Article. 121 DL n. 34/2020
7715 Discount – the art of facade reward. 1, Paragraphs 219 and 220, Law No. 160/2019 – Art. 121 DL n. 34/2020
7716 Discount – the art of recovering construction assets. 16 bis, paragraph 1, no. a), b) and d), from TUIR – Art. 121 DL n. 34/2020
7717 The opponent – removing architectural barriers art. 119 III of Legislative Decree No. 34/2020 – Art. 121 DL n. 34/2020
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The above tax codes must be indicated in the section “treasury” From form F24, corresponding to the amounts indicated in column Compensated Credit Amountsor, in cases where the taxpayer must proceed with the reversal of the compensation credit, in column “Amounts Payable”.

Revenue Agency – Resolution No. 12 of 14 March 2022
Create tax codes for use in compensation, through Form F24, of credits relating to transferred deductions and applicable deductions pursuant to Section 121 of Decree-Law 19 May 2020, n. 34- Send communications for options to the Revenue Agency effective February 17, 2022

Balance transfer or invoice discounting, compensation in F24 after confirmation on the revenue agency platform

It will be possible compensate or yield more Credits resulting from communications to exercise the options are transmitted electronically to the Revenue Agency, in accordance with the provisions of the February 3, 2022 judgment.

Use in compensation, or alternatively additional assignment, is permitted, provided that The supplier or transferee confirms the exercise of the option Using the features available in Balance Transfer Platform From the Revenue Agency, through which various types of credits are determined by tax codes established by Resolution No. 12 / I.

As specified in the instructions provided by the Revenue Agency, suppliers and transferees can through the same telematics platform Transfer credits to other topicsAccording to the provisions in force.

The transferee subsequently uses the balances as compensation under the same terms, methods and conditions as the transferee, after accepting the transfer which will be communicated through the same platform.

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Offsetting in F24 for construction loans: The reference year is the year of credit usage

In conclusion, the Revenue Agency provides further instructions for F24 model assembly For construction loan settlement purposes.

In detail, it was determined in the field “Reference year” From the F24 it will be necessary to refer toThe year it can be used as compensation Annual loan installment.

For example, for expenses incurred in 2021, if used to offset the first installment of credit, the reference year should be indicated on Form F24 “2022”. To use the second installment as compensation, the reference year must be indicated “2023” and so on and so on.

Thelma Binder

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