With MEF . response To Parliamentary Question No. 5-07055 of November 17, 2021 (With the subject “Clarifications for access to tax benefits under Decree-Law No. 34 of 2020 by taxpayers in connection with the conduct of business) they offer Clarification on the premium bonus and also implied Additional interfaces.
In particular, with regard to the content of the question, see the esteemed Article 119 From the Decree-Law of May 19, 2020, n. 34, converted, with amendments, by the law of July 17, 2020, No. 77 with The so-called Superbonus which provides precise conditions for carrying out the business for which the discount is granted.
Honorable members note that Article 121 which provides that the taxpayer can assign the credit due, and establishes that the option may be exercised in respect of each case of a work in progress, and that the case of a work in progress cannot be more than two for each comprehensive intervention and that each stage of progress should refer to at least 30 percent of the same intervention
Given the above, we ask “If it is intended to clarify itThe taxpayer who carries out the business, and advances payment in its context consistent with the progress of works (CEL) not less than 30 percent, who, however, fails to complete them in full, shall still be entitled to enjoy the relevant tax benefits, Without having to pay interest on advances paid, Even on the remainder of the work carried out, even if it does not reach 100 percent of that estimated, Without prejudice to the verification of the expected conditions From the above art 119 AH In particular, cObtained and obtained the statement of relative oath and final certificate of passage of the two classes in the case of “Superbonus-ecobonus” and seismic improvement in the case of “Super bonus-sismabonus” on the terms sworn at the time of commencement of works”.
After the premise of remembering the rules regarding the possibility of using debit on invoice and credit transfer instead of debit, which can also be used for progression, it was clarified that with regard to the time period in which the interventions must also be completed If the Rules do not specify a deadline within which the business must be completed for the purposes of consolidating the discount or exercising the option for an alternative method of direct use From the opponent himself, as has already been determined on several occasions, It is necessary, for the above-mentioned purposes, that the interventions be completed in any case.
He also states that in response to previous parliamentary questions, It was clarified, in particular, With reference to interventions for which progress reports are not expected, That the option to allocate credit corresponding to the discount or the so-called discount to the invoice may be exercised by referring to the date of the actual payment, Without compromising the need to effectively complement the interventions covered by the support.
For convenience purposes, it is specified that this condition will be clearly checked by the financial department during the monitoring.
failure to implement the interventions, As well as the possibility that there are no other requirements required by Standard DThe refund of the incorrectly used discount will be terminated, Albeit in the alternative method of deduction on the tax credit invoice / transfer, in addition to interest and penalties
Therefore, in light of the observations made so far, DrIf it is possible to exercise, When the tax lien expires, The option referred to in Article 121 of the Restart Ordinance in respect of an advance payment corresponding to the SAL of not less than 30 per cent of the total intervention, even if the business is to expire after the above concession period, Given that the application of the discount is subject, among other things, to the requirement to implement facilitated interventions in accordance with the required requirements.
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