Ecobonus, well for clearing without borders and with any other debt

Ecobonus, unlimited compensation and with any other debt allowed. The Revenue Agency explains this by responding to Inquiry No. 240 of April 29, 2022. It is also possible to transfer tax benefits within the national incorporation.

ecobonusthe revenue agency explains that compensation Without limits and with any other debt, not only with the IRPEF deduction on the income of the advanced company’s employees.

Illustrations come with Reply to question number 240 dated April 29, 2022, which aims to tax credit for the purchase New low-carbon, electric vehicles.

The tax authorities clarify that it is also possible to transfer tax benefits under Unified National.

In the department “taxpayer” subordinate F24 It should be noted:

  • The Tax ID code for the consolidated company using credit for clearing;
  • The Tax ID code For the owner who transferred the tax credit notified to MISE as part of the merger.

Ecobonus, well for clearing without borders and with any other debt

With the response to Interrogation No. 240 of April 29, 2022, the Revenue Agency provides clarifications regarding compensation tax credits Derived from the environmental reward.

Revenue Agency – Response to Interrogation No. 240 of April 29, 2022
Tax Exemption Clearinghouse “https://news.google.com/__i/rss/rd/articles/Ecobonus” – Article 1, paragraphs 1031 to 1041 and 1057 to 1064 of Law No. 145.

The idea comes from The question asked by the momentan importing company that has several tax breaks.

These credits are derived from the purchase New low carbon and electric vehicles It falls within the facilities introduced by Article 1, paragraphs 1031 to 1041 and 1057 to 1064, of Law No. 145/2018 or the 2019 budget law.

Basically, the seller does one application Buyer discount Then he recovers the amount of compensation, under Article 17 of the Legislative Decree July 9, 1997, n. 241, with F24 model.

The petitioner asks if he can use the offset credits not only with the IRPEF withholding on his employees’ salaries but also with other debts.

Specifically, the company asks if it can use the remainder of the tax credit:

  • in compensation for higher IRES and IRAP payments arising from higher taxable amounts arising from the safeguard agreement measures underlying bilateral agreements between Italian and foreign tax authorities in accordance with Art. 31-III of the Presidential Decree of September 29, 1973, n. 600, (…), including notices of appraisal or any contractionary instruments of dispute such as, but not limited to, acquiescence, appraisal with adhesion, etc.;
  • in compensation for higher IRES and IRAP payments arising from higher tax amounts derived from tax assessments by the Italian tax authorities and the Guardia di Finanza, including assessment notices or any contractionary instruments of dispute such as, without limitation, compliance and adhesion assessment, or conciliation, etc., or in the event of a challenge to the payment of taxes, and related interest, on a partial basis pending process.”

Revenue Agency Calls Regulatory Framework of Reference The main documentation for practice on the subject.

List of appropriations related to the environmental reward, after submitting the facility Budget Law 2019amended first by the Restart Decree and then by the Sostegni Decree.

The Providing Revenue Agency On June 28, 2021, the methods for applying the provisions referred to in Article 5, paragraph 15 bis, of Legislative Decree No. 41 for 2021.

This provision states that the tax credit can be used as compensation for pay taxes and contributions, that can be paid for Via the F24.

As a non-exhaustive example, the Revenue Agency lists the following taxes:

  • direct taxes
  • IRAP;
  • value added tax
  • blocking and seizure;
  • additional provincial and municipal income tax;
  • INPS contributions;
  • INAIL AWARDS.

Restrictions do not apply set out in the previous version of Paragraph 1061 and the restrictions referred to in Article 34 of Law No. 388 and Article 1 Paragraph 53 of the Law of December 24, 2007, n. 244.

Ecobonus, tax exemption also transferred in the context of national tax consolidation

As indicated by the Revenue Agency in the explanatory document, i Credits due to manufacturing or importing companies It is described as simply a financial advance paid on behalf of the state.

In other words, the recipients of support are not the companies but the buyers of vehicles. The same just brokers That interferes with an explicit legislative text.

Therefore, companies have to recover the advance incurred in the form of Tax credit to use for compensationAccording to Article 17 of Legislative Decree No. 241 for the year 1997.

It was decided by the Ministerial Resolution issued on March 31, 2000 in Article One that:

“Provisions for uniform payment with compensation shall apply, with reference to taxes, contributions and emoluments contained in Article 17, paragraph 2, of Legislative Decree July 9, 1997, N. 241, as well as amounts, including fines, due based on:

  • of art. 48 of the legislative decree December 31, 1992, No. 546;
  • From the legislative decree of June 19, 1997, n. 218;
  • Article 2, paragraph 2, and paragraph 1 of Article 3 of the Legislative Decree of December 18, 1997, n. 462;
  • Articles 13, 16 and 17 of the legislative decree December 18, 1997, n. 472 inches.

So there are no limits to the use of credits in compensation, for F24 Payment Additional taxes due later:

  • for investigations
  • Defining the conflict in terms of contractive devices (acquiescence, assessment with adhesion, etc.);
  • Payment of taxes, and related interest, on a partial basis during the trial is pending.

Regarding the possibility of Transfer tax credit In the context of national tax consolidation, the clarifications already given in Answer No. 133 of March 2, 2021 can be referenced.

In this regard, the Revenue Agency specifies that each company involved in the consolidation can convert its receivables to Offsetting with corporate income tax Due from the consolidated company.

The resulting IRES amount, by balance and advance payment, must not exceed the consolidated corporation’s tax return. Transportation allowed for Compensation with IRES for the group And for the part that the company is not likely to use to pay other taxes.

Since these are tax credits derived from liens, so a Automated checks To check the capacity of the lien ceiling available, with respect to the credits used in compensation, the revenue agency’s instructions must be followed.

In the department “taxpayer” F24 referred to as:

  • In the field Tax ID Code (the so-called first tax code), the tax code for the consolidated company using the credit for clearing;
  • In the field Tax code of the obligated partner, heir, parent, trustee, or trustee of bankruptcy (the so-called second tax code), the tax code of the bearer (if different from the person indicated in the previous point) who has transferred the tax credit sent by MISE in the course of consolidation, together with the identification code “62”.

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