There will be a code to guarantee the traceability of the assignments of the tax credits of the bonuses related to the house and it will be possible to assign even a single installment.
Banks will then be able to pass on the credits already purchased to private professional clients.
To take stock of the mess of the rules for the transfer of the tax credit relating to home bonuses and super bonuses is the ABI which summarizes the most recent news in a circular to the Associates.
In particular, the circular shows the very recent indication of the Revenue Agency regarding the partial transfer and traceability of the transfer of credits relating to the superbonus and other building bonuses, specifying that the credits deriving from the first transfers or discounts in invoice will be divided into annual installments of the same amount.
A unique code will be assigned to each annual installment which, for the purposes of tracking the transactions, will be indicated in any subsequent transfers which may therefore also concern only one or some of the annual installments making up the credit.
Furthermore, the circular indicates the novelty envisaged in the "Aid" decree law, which revises the legislation on the transfer of tax credits, introducing the possibility, for the bank and subjects belonging to a banking group, to transfer the credits at any time. already purchased in favor of "private professional customers".
