Rental bonus, transfer of tax credit from 13 July 2020: form and instructions

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Tax credit transfer for rental bonus from 13 July 2020: form and instructions were published by the Revenue Agency with a provision dated 1 July. You can opt for a second assignment of the credit, to be used in any case in compensation by means of model F24.

Rental bonus, tax credit transfer from 13 July 2020.

The instructions officers and the module to be used for communication are contained in the provision of the Revenue Agency of 1 July.

The tax credit for commercial rents, recognized for the rent paid for March, April and May 2020, may be transferred to third parties, including banks, subject to prior notice telematic communication to the Revenue Agency.

The exercise ofoption for credit transfer relating to the rent bonus due can be made from 13 July to 31 December 2021.

A new provision is awaited for the transfer of tax credits for sanitation and adaptation of the workplace.

Rental bonus, transfer of tax credit from 13 July 2020: form and instructions

THE tax credits recognized for the period of Covid-19 emergency they are transformed into “fiscal currency”. The rental bonus recognized to holders of VAT number first by the DL Cura Italia and then by the Relaunch decree may be sold to third parties, including banks.

The instructions operational come from the Revenue Agency provision published on 1 July 2020.

The VAT number holder who has accrued the 60% or 30% tax credit (in the case of a company rental) may opt for the total and partial transfer to other subjects, by making a specific electronic communication to the Revenue Agency.

It will be through the reserved area of ​​the Revenue site that the taxpayer will be able to make the communication for the transfer of the rent bonus. A further provision of the Revenue Agency is awaited for the transmission through intermediary.

Revenue Agency – provision 1 July 2020
Methods of implementing the provisions referred to in Article 122, paragraph 2, letters a) and b), of the decree-law of 19 May 2020, n. 34, regarding the transfer of tax credits recognized by measures issued to deal with the emergency from COVID-19

Communication of the assignment of the rent bonus credit: model and data to be indicated

There communication for the exercise of the option for the assignment of credit, it must be drawn up on the basis of template attached to the Revenue Agency’s provision, and must include the following data:

  • the tax code of the transferor who has accrued the tax credit;
  • the type of tax credit transferred and – for the credit referred to in point 1.1, letter b) (bonus for rent, liquidity decree) the type of contract to which it refers (A – Lease / Rent; B – Leasing; C – Concession ; D – Complex service contract; E – Company leasing);
  • the amount of the tax credit accrued and – for the credit referred to in point 1.1, letter b) (bonus for the liquidity decree rent) – the months to which it refers;
  • the amount of the tax credit transferred;
  • the registration details of the contract in relation to which the tax credit is accrued;
  • the tax code of the transferee or transferees, specifying the amount of credit transferred to each of them;
  • the date on which the credit was transferred.
2020 Bonus Transfer Credit Communication Communication Model
Download the model to be sent from 13 July 2020 to the Revenue Agency
Instructions for assigning credit for rental bonus 2020
Instructions of the Revenue Agency for the communication of the assignment of the tax credits recognized for the Covid-19 emergency

The assignee of the credit can use the sum according to the same rules already provided for the beneficiary. For compensation via model F24, the obligation to use the Revenue Agency’s electronic channels remains.

It will be a subsequent resolution to provide the tax code and specific instructions for completing the F24 form.

Compensation will in any case be admitted from the working day following the communication, prior acceptance by the assignee of the credit, which must always be done through the reserved area of ​​the Revenue Agency website.

Keep in mind the deadline for the use of credits: the transferee will have time before the end of the yearunder penalty of loss of the unused sum.

Rental bonus, further assignments of tax credits

As an alternative to direct use, and by December 31 of the year in which the first assignment was communicated, the assignees can further transfer the tax credits to other subjects.

A possibility for which it will be necessary to use the same modalities foreseen for the first assignment of the rent bonus by the beneficiary. The same rules, terms and methods of use of the tax credit provided for the transferor will apply to the subsequent assignee.

Transfer of the 2020 rental bonus credit, two-way checks between beneficiaries and assigns

The Revenue Agency’s provision dedicates an ad hoc paragraph to the regulation of controls.

Even in the case of assignment of tax credits, control over the due to the rent bonus and the assessment and enforcement of sanctions will concern the subject original beneficiary.

The assignees are liable only for the possible use of tax credits in an irregular way or to a greater extent than the credits received.

An aspect for which the Revenue Agency had already intervened with circular no. 14 / E of June 6, 2020, with which it was specified that i Revenue Agency checks will be two-way:

  • in the hands of the original beneficiary, the existence of the conditions, the conditions established by law to take advantage of the facility, the correct determination of the credit amount and its exact use will be verified. In the event that the non-existence of the requirements is found, the credit will be recovered from the original beneficiary;
  • in the hands of the transferees, the use of the credit in an irregular way or to a greater extent than the amount received during the sale.



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