The possibilities of transferring Superbonus credits to “qualified” intermediaries, i.e. banks and insurance companies, range from 2 to 3. It is one of the “unsuccessful credits” measures envisaged by the reformulated amendment to the Quadruple Assistance Decree being considered by the Senate. At the same time, Sace can grant guarantees in favor of banks, financial institutions and other subjects authorized to exercise credit, to obtain loans in any form, “useful to meet the liquidity needs of companies.”
Amended rules
The Regulation amends the existing restrictions established by the current legislation, which, with respect to appropriations derived from the exercise of invoice discounting or the credit allotment option, provides that two additional appropriations may only be made in favor of “eligible” parties. So the limit has been raised from two to three, and as a result, after the first transfer to the company, the latter can still be transferred up to a maximum of three times to the banks and financial intermediaries registered in the register, companies belonging to a registered banking group or licensed insurance companies.
No increases in revenue are expected
As indicated in the explanatory report, the possibility remains for banks to transfer in favor of VAT numbers with a current account within the same bank, without the option of additional transfer. From a purely financial point of view, there are no expected implications in terms of revenue
The transfer criteria are in effect prior to the transfer of the ordinance
The news about the transfer of Superbonus credits (which pass between banks and insurance companies 2 through 3)” also applies to tax credits covered by credit transfer or invoice discount communications sent to the revenue agency before the law goes into effect Conversion of the Ordinance by Law, thus making the new discipline applicable Also on the options already on the table.” The paraphrased amendment to the Ayoti Quadruple Decree provides for this.
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