Ecobonus, how it works: driving
Now, the new rules for the assignment of credit provided for the superbonus – which according to the Ance should start work for 6 billion, to which to add another 3 or 4 for the facades – should encourage the use of this facility. Practically, from 1st July to 31st December 2021 – but it is probable that the duration will be extended to 2022 – those who carry out interventions that fall under the new super bonus have two possibilities: to request the discount on the invoice from companies and suppliers of the works (which in turn can assign the credit) or transfer it directly to banks and financial intermediaries, a possibility that up to now was only allowed to so-called incapacitated taxpayers, that is, to those who came within the no tax area and therefore did not have the opportunity to deduct the bonus from taxes.
The assignment of credit, for which the Revenue Agency (www.agenziaentrate.gov.it) has made available a specific portal, directly calls into question the banks that will have to equip themselves to manage the procedures operationally and possibly also develop ad hoc financial instruments. A job that is just starting out both because the implementation regulations are also awaited as provided for by article 121 (the one on the assignment of the tax credit) contained in the Revival decree, and also because, Veroi always warns, in recent weeks the banks are engaged on the front of interventions to provide liquidity to businesses.
The assignment of credit, both by companies, especially those with less tax capacity such as artisans, and by those who carried out the work, can also be made gradually and provide for the purchase at a price lower than the nominal, thus contemplating commissions and rates of interest also because it anticipates what the taxpayer would get in five years. Not only that, on the market these loans could become “marketable” and therefore transformed into green financial instruments on which, for example, pension funds or pension funds could invest.
The important thing is that the procedure is transparent and simplified. For this reason, for the president of Confedilizia Giorgio Spaziani Testa, the compliance visa, due in case of assignment of the credit or discount on the consideration, should be limited to the interventions that give the right to a deduction greater than 5/10 thousand euros and to foresee, for the the declaration of adequacy of the expenses incurred is a “waiver for small deviations or cases of slight fault”.
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