Source: www.ediltecnico.it
Based on the rules currently in force, without considering the novelties of the 2018 Maneuver, the assignment of the credit for the deduction is limited to interventions on the common parts of condominiums that can benefit from the ecobonus and the seismic bonus. The discipline, however, is a bit confused, it is not uniform.
Assignment of credit: ecobonus
According to the rules in force today, therefore not considering the 2018 Maneuver, for work on the common parts of condominiums, the 65, 70 and 75% ecobonus can be transferred to private individuals, suppliers and banks only by incapable beneficiaries; Beneficiaries who are not incapable can instead transfer it for subsidized works with deductions at 70 and 75% (but not 65%) to private individuals and suppliers (but not to banks).
Assignment of credit for the seismic bonus
The 75 and 85% seismic bonus can be transferred by all beneficiaries to private individuals and suppliers, for interventions carried out on common parts of condominium buildings. The other interventions of 70% and 80%, even with the 2018 maneuver remain excluded. The transfer between private individuals is also possible between simple neighbors in a condominium or relatives. If the data of the assignment have not already been indicated in the condominium resolution, by 31 December of the reference tax period, the condominium owner who assigns the credit must notify the condominium administrator of the assignment of the credit and its acceptance by the transferee. No assignment of credit for the renovation of 50%.
Although it is not prohibited by law, with the provision of 8 June 2017 the assignment of credit to the PA was excluded by the Revenue Agency.
2018 Budget: what’s new
One of the objectives of the new 2018 maneuver is to expand the perimeter of transfers: for the ecobonus, credits accrued for all interventions on the individual real estate unit and on the common parts of condominiums can be transferred. Only the incapable will be able to transfer credit to banks.
In the 2018 Manoeuvre, the assignment of credit applies not only to the common parts of the condominium, but also to the individual real estate units. The novelty concerns the version relating to the incapable (with assignment also to banks) but also the one dedicated to other taxpayers (without the possibility of transferring it to banks). Those who receive the transfer of the bonus can also transfer it back to others.
Easier credit assignment: the platform
Ance and Deloitte have announced the launch of a platform to facilitate the transfer of ecobonus and sismabonus credits. The platform aims to solve the problems that hinder the use of incentives in condominiums: the lack of liquidity, mainly. Another objective is to facilitate the intervention of the banking system and ensure security in the purchase of tax credits.
The president of Ance Giuliano Campana explained: “Often the condominiums do not have the liquidity necessary to pay for the interventions, nor do companies have sufficient financial capacity to accept tax credits in payment. With the Ance-Deloitte platform, on the other hand, it will be possible to create a market for these credits, minimizing the expense borne by condominiums and ensuring companies the necessary financial funding”.
Antonio Piciocchi, Equity Partner at STS Deloitte said: “We wanted to create a best practice for the sector capable of combining efficiency in the exchange of receivables, using an analysis, verification and certification tool already existing in Deloitte for all tax receivables, with the quality of the interventions, thanks to the reliability of the companies associated with Ance”.
