Superbonus and other building bonuses, how the split sale worksThe Agency explains in the Faq that the “Sostegni-ter” Decree (DL 4/2022) established that the credits deriving from the exercise of the options (first transfer or discount on the invoice) relating to the Superbonus and other building bonuses they cannot be the subject of subsequent partial transfers. To this end, the credit is assigned a unique identification code to be indicated in the communications of any subsequent assignments.
The Agency emphasizes that in the phase of upload to the Platformthe credits deriving from the first sales or from the discounts on the invoice will be divided, as usual, into annual installments of the same amountbased on the type of deduction and the year in which the expense was incurred.
Each annual installment is assigned a unique code, visible on the Platform, which for the purpose of tracking the transactions is indicated in any subsequent transfers of the individual installments.
Il partial transfer prohibitioncontinues the Faq, of course referred to the amount of the individual annual installments into which the credit assigned by each subject holder of the deduction has been divided. This means that subsequent assignments may have as their object (for the entire amount) even only one or some of the installments making up the credit. The other installments (always for the entire amount) can also be transferred at subsequent times or used as compensation using the F24 form (in the latter case, even in a fractional way). Instead, the individual installments cannot be subject to partial transfer or in more solutions.
To conclude, the Revenue Agency reminds you that these rules apply to credits deriving from the first sales and from discounts on the invoice. communicated to the Revenue Agency starting from 1 May 2022, which will be uploaded, as usual, by the 10th day of the following month (10th June 2022). The deadline of May 1st, we remember, was introduced by the Sostegni-ter Decree.
Fractional credit transfer, the advances of the MefThe Faq of the Revenue Agency puts the first in black and white clarifications by Minister Franco on the matter.
Minister Franco, called to answer on the possibility of loosening the limits on the assignment of the credit, had explained that the current legislation already allows, after the first communication of the exercise of the option, to assign or offset the individual annuities for which the credit is also composes referring to the single beneficiary, provided that the single annuity is not further divided at a later time “.
The Minister, on the other hand, considered the reintroduction of the possibility of partially assigning the credit without any fractioning limit to be “incompatible with the assignment of a unique identification code to the credit assigned”.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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