“The new law that regulates the assignment of construction credits had a new passage which was formalized last week. From Monday 7 March, after aligning processes to the new regulatory framework, we will be open again for our customers to purchase credits". These are the words of the CEO of Poste Italiane Matthew Del Fante in his speech to TgPoste on the Superbonus and building bonuses regarding the new rules, visible on the TGPoste app and on the website www.poste.it.
After the decree which reintroduced the possibility of transferring tax credits up to three times (two more than that carried out by the first applicant) and saved the assignees from the need to devalue those purchased and then seized by the Public Prosecutors working on the over 4 billion of frauds, the group led by Matteo del Fante will reopen next Monday there credit transfer platform.
How to make a credit assignment proposal with Poste Italiane
To make the request to Poste, you must complete the proposal for the transfer of the tax credit, by means of online procedure. You must enter your Spid credentials or you can go to one of the many post offices in Italy with a tax code and valid document. It is then necessary to notify the Revenue Agency of the request according to the rules in force. Once these steps have been completed, you will receive the result of the request by e-mail. If it is positive, then the sale price is credited directly to the BancoPosta current account.
In fact, to request the transfer of Superbonus credits or other building bonuses to Poste, it is mandatory to have a BancoPosta current account and be the holder of Speed.
Superbonus 110% and building bonuses: the updated text on the transfer of credit
It is not easy to keep up with all the changes that have affected building bonuses, especially those relating to the transfer of credit and discount on invoices - the alternative options to the direct deduction of tax breaks - used by the majority of private individuals and more easily subject to fraud.
The main news, published in Official Gazette on February 25th last and effective from the following day, are:
- The multiple assignment is restored for a maximum of three assignments between banks and financial intermediaries belonging to the same group and authorized and supervised by Bank of Italy. Only companies subject to anti-money laundering legislation and companies listed on the stock exchange or those that issue securities and are supervised by Consob (registered banks and intermediaries) can 'subsequently' assign credits;
- For the invoice discount option, the new rules apply to the supplier for whom the tax credit accrues relating to the reduction in the consideration for the work performed or the goods sold. In any case, the partial assignment of the credit after the first passage is prohibited;
- "The credit is assigned a unique identification code, to be indicated in the communications of any subsequent assignments". This is a certification that allows you to trace who applied for the benefit and the related documentation, with preventive control by the tax authorities (traceability of the tax credit).
