Home bonus with verified and controlled transfers. In fact, suppliers and assigns are liable for the possible use of the tax credit irregularly or to a greater extent than the discount applied or the credit received.
This is what we learn from reading art. 121 of Legislative Decree 34/2020 (Relaunch decree), published in the Official Journal 19/5/2020 n. 128 and relating to the transformation of tax deductions into a discount on the amount due and in a tax credit transferable.
The aforementioned decree provides that subjects who incur, in the years 2020 and 2021, expenses for a general number of interventions can opt, instead of directly using the deduction for the transfer of the accrued credit, by means of a discount on the consideration or, even, for the conversion of the deduction into a tax credit, with possible subsequent assignment, in place of the horizontal compensation by the same beneficiary.
In the first case, the amount of the deduction due is transferred, unloading the price due for the intervention, by the supplier who carried out the same interventions in the form of a discount on the invoice and recovered by the latter in the form of a tax credit , with the option of subsequently transferring the credit to other subjects, including credit institutions and other financial intermediaries while, in the second case, the amount corresponding to the deduction due is transformed, in the first instance, into a tax credit that can be transferred to another subject (transferee) who, in turn, can transfer it to other and further subjects, including credit institutions and other financial intermediaries. The possibility of transfer is not provided exclusively for the increased deductions (those of 110%, to be understood) but also to those relating to the recovery of the building stock, pursuant to art. 16-bis of Presidential Decree 917/1986, of energy efficiency, pursuant to art. 14 of Legislative Decree 63/2013, for the adoption of anti-seismic measures, pursuant to art. 16 (paragraphs 1-bis to 1-septies) of Legislative Decree 63/2013, for the recovery or restoration of the facade of existing buildings, including those of only external cleaning or painting, pursuant to art. 1 (paragraphs 219 223) of law 160/2019 (“bonus facades”), for the installation of photovoltaic solar systems, pursuant to art. 16-bis (paragraph 1 letter h) of the Tuir and installation of charging stations for electric vehicles, pursuant to art. 16-ter of Legislative Decree 63/2013.
For the practical implementation, however, including those relating to the exercise of the options, to be carried out electronically, we are awaiting a specific provision of the Revenue Agency by 18/6/2020 or within thirty days from the date of entry. in force of the decree, set on 19/5/2020. Paragraph 2 of the decree does not contain particular limitations on the possibility of transferring the tax deductions deriving from the aforementioned interventions, with the consequence that the option for the transfer of the relative deduction or for the discount on the consideration should, in general, concern all subjects beneficiaries of the tax breaks contemplated by the aforementioned paragraph, including, therefore, the IRES subjects. If the interventions provided for by art. 119 of Legislative Decree 34/2020, which allow the use of the 110% deduction, for the purposes of the option for the assignment or for the discount on the invoice, the taxpayer must, however, request the release of the visa of compliance of the data relating to the documentation that certifies the existence of the conditions that give the right to the tax deduction, by certain qualified subjects (accountants, labor consultants, registered in the chambers of commerce and responsible for tax assistance) which is added to the certification of the qualified technicians ( engineers, architects, surveyors, agronomists and so on), with an insurance policy valid for civil liability, on compliance with the minimum technical requirements, to be established with further measures, on the congruity of the expenses and on the effectiveness of the interventions performed, with reference also to the seismic interventions. It is also provided for the application of the regulation on assessment (articles 31 and following of Presidential Decree 600/1973) with the further indication that the suppliers and the assignees are only liable for the possible use of the tax credit in an irregular way o to a greater extent than the discount applied or the credit received, while the Revenue Agency, as part of the exercise of its control activity, can proceed, on the basis of selective criteria and also taking into account the operational capacity of the offices, to documentary verification of the existence of the conditions that give the right to deduct.
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