Clarifications regarding the prohibition of fragmentation

Clarifications come from the Chamber Finance Committee on the prohibition of partial transfer of credits related to super bonuses and building bonuses: this does not apply to the first transfer and to the annuities of privileges. In the event that there is a discount on the invoice, the company cannot transfer portions of the credit received

More explanation about Partial waiver of credits is prohibited shine from Big bonus And come on Construction bonuses come from an answer Sixth Finance Committee Parliament on December 14, 2022.

In the case of the first call of the option, credit can be Partially sold but only in first passIt cannot be divided into subsequent transfers.

On the other hand, in the case of calling for an option invoice discount The balance cannot be partially set later.

in another meaning split credit Only allowed in l The first task From the taxpayer to the company or to the banks and financial intermediaries.

The Commission’s answer is derived from the application of provisions Support Decree III and takes into account precedents Clarifications from the Revenue Agency.

Super Bonus and Balance Transfer: Clarifications on the Retail Prohibition

credit waiver Premium bonuses and building bonuses It is still a hot topic of developments regarding the procedure for unlocking the mechanism and allowing the use of non-performing loans.

Yesterday, Minister of Economy and Finance Giancarlo Giorgetti, During the question with an immediate answer of the Sixth Chamber Finance Committee, he disclosed the data related to Credits blocked in tax filings From taxpayers, corporations and banks.

In general, the construction reward credits for the period from October 2020 to November 2022 amount to 99.4 billion euros. Of these, those related to interventions that fall within Big bonus I pray 52.1 billion euros.

While work is underway to introduce measures to solve the problem of non-performing loans, which could come with the conversion law of the Quadruple Aid Decree, clarifications come from the Sixth Finance Committee of the Chamber regarding the application of Prohibition of partial credit transfer.

Among the questions asked inInstant answer question Yesterday, the signed number 5-00129 asked Del Barba for guidance on the application of provisionsArticle 28 of the Support Decree III and on possible interventions to overcome restrictions and prohibitions on credit transfer.

The response refers to the regulatory framework of reference and the main explanations provided by the Revenue Agency.

With Article 28 of the Sostegni ter Decree, Paragraph 1-iv was added toArticle 121 from the Decree Law. 34, or a restart decree.

This provision states that appropriations for steps subsequent to those contemplated with the the cannot be subject to partial appropriations first contact of choicerevenue agency.

This connection must be made in the manner you specify Provision for the Director of the Revenue Agency From February 3, 2022, prot. No. 35873.

Clarifications on this subject were provided through the FAQ dated May 19, 2022 and through Circular dated May 27, 2022 No. 19 of the Financial Department.

House Finance Committee – Report on Question for Immediate Response dated December 14, 2022
00129-5 Del Barba: Clarifications on the waiver of tax exemptions.

Additional Bonus and Credit Allocation: Retail is allowed for annual premiums and for the first mission

In general, it should be specified that the clarifications regarding the provisions for prohibiting credit fragmentation apply to Communications to the Revenue Agency Forced to leave From May 1, 2022.

The above practice documents specified that Partial transfer ban of credit when it comes to partition b Annual credit installmentswhich in the case of super bonus can be 4 or 5 depending on the date of commencement of the business.

Credits can be after that “fractional” On 4 or 5 annual installments e Each annuity may be transferred For various subjects without incurring a partial waiver of credit ban. These credits can then be used to make up with the F24, at least partially.

On the other hand, individual installments cannot be subject to partial conversion: each installment is set Unique identification code It is allowed tracking.

Further, the prohibition of waiver of credit does not apply to First contact the revenue agency.

Regarding the question, the following is emphasized in the answer:

“In case (before) notification of the transfer optionthe balance may only be partially allotted on that occasion, while it cannot be further apportioned on subsequent allotments;

In case (before) Informing the discount option on the invoicethe balance cannot be partially set later.

When The first taskTherefore, the credit amount can be a Part of the credit due in full. For subsequent appointments, the balance cannot be divided.

In the case of taxpayer selection invoice discountOn the other hand, the company which in turn will receive the credit cannot assign it in part.

In the Sixth Committee’s response to the Finances of the House of Representatives has not been submitted Details of possible interventions To broaden the provision but measures to unsecur non-performing loans must be adopted with the approval of the law that transforms Assistance Decree IV.

After a vote in committee, the text must receive the go-ahead from the Senate on Monday, December 19, or Tuesday, December 20, and then go home In the first weeks of January.

The 60 days within which the Transfer Act must be approved Limit constant in January 17, 2023.

Thelma Binder

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