Ecobonus, ok to set off without limits and with any other debt

Ecobonus, unlimited compensation and with any other debt allowed. The Revenue Agency clarifies this with the response to the interrogation number 240 of 29 April 2022. The transfer of tax benefits within the national consolidation is also possible.

Ecobonusthe Revenue Agency explains that the compensation without limits and with any other debt, not only with the IRPEF withholdings made on the income of the employees of the applicant company.

The clarifications come with the response to question number 240 of 29 April 2022, which has as its object the tax credit for the purchase of new low-carbon and electric vehicles.

The tax authorities clarify that it is also possible to transfer tax benefits under the national consolidated.

In the section “Taxpayer” of the model F24 must be indicated:

  • the Tax ID code of the consolidating company that uses the credit in offsetting;
  • the Tax ID code of the owner who transferred the tax credit communicated by the MISE as part of the consolidation.

Ecobonus, ok to set off without limits and with any other debt

With the response to the question number 240 of April 29, 2022the Revenue Agency provides clarifications on the compensation of tax credits deriving from the eco-bonus.

pdf
Revenue Agency – Response to the interrogation number 240 of 29 April 2022
Compensation of tax credits “- article 1, paragraphs from 1031 to 1041 and from 1057 to 1064 of law no. 145 of 30 December 2018.

The idea comes from question posed by the instantan importing company that has accrued many tax credits.

These credits derive from the purchase of new low-carbon and electric vehicles and fall within the facility introduced by article 1, paragraphs from 1031 to 1041 and from 1057 to 1064, of law no. 145/2018, or the 2019 Budget Law.

Basically the seller applies one discount to the buyer and then recovers the sum in compensation, pursuant to article 17 of legislative decree 9 July 1997, n. 241, with model F24.

The petitioner asks if he can use the offsetting of credits not only with the IRPEF withholdings made on the salaries of his employees but also with other debts.

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

  • in offsetting against the higher IRES and IRAP payments emerging on the higher taxable amounts deriving from the procedures of the Preventive Agreements underlying the bilateral agreements between the Italian and foreign tax authorities pursuant to art. 31-ter of the Presidential Decree of 29 September 1973, n. 600, (…), including notices of assessment or any deflationary instruments of the dispute such as, by way of example but not limited to, acquiescence, assessment with adhesion, etc;
  • in offsetting against higher IRES and IRAP payments emerging on higher taxable amounts deriving from tax assessments by the Italian tax authorities and the Guardia di Finanza, including notices of assessment or any deflationary instruments of the dispute such as, but not limited to , acquiescence, assessment with adhesion, conciliation, etc., or in the event of an appeal for the payment of taxes, and related interest, on a fractional basis pending the process. ”

The Revenue Agency recalls the reference regulatory framework and the main documents of practice on the subject.

The regulation on credits related to the eco-bonus, after the introduction of the facility Budget Law 2019was modified first by the Relaunch decree and then by the Sostegni decree.

The provision of the Revenue Agency of 28 June 2021 defined the implementation methods of the provisions referred to in article 5, paragraph 15-bis, of decree-law no. 41 of 2021.

This provision established that the tax credit can be used as compensation for the payment of taxes and contributions, which can be paid for via model F24.

By way of non-exhaustive example, the Revenue Agency lists the following taxes:

  • direct taxes;
  • IRAP;
  • VAT;
  • withholdings and withholdings;
  • additional regional and municipal income tax;
  • INPS contributions;
  • INAIL awards.

Restrictions do not apply provided for in the previous version of paragraph 1061 and the limits referred to in article 34 of law no. 388 and article 1, paragraph 53, of the law 24 December 2007, n. 244.

Ecobonus, transfer of the tax credit also in the context of the national tax consolidation

As pointed out by the Revenue Agency in the clarifying document, i credits due to manufacturing or importing companies they are characterized as a mere financial advance made on behalf of the State.

In other words, the recipients of the subsidy are not the companies but the purchasers of the vehicles. The same are mere intermediaries which intervene by express legislative provision.

Therefore, companies are obliged to recover the advance incurred in the form of tax credit to be used in compensation, pursuant to article 17 of the legislative decree n. 241 of 1997.

With the ministerial decree of March 31, 2000, in article 1, it was established that:

“The provisions on unitary payment with compensation apply, with reference to the taxes, contributions and bonuses listed in art. 17, paragraph 2, of the legislative decree 9 July 1997, n. 241, also to the sums, including penalties, due pursuant to:

  • of the art. 48 of the legislative decree 31 December 1992, n. 546;
  • of the legislative decree of 19 June 1997, n. 218;
  • of articles 2, paragraph 2, and 3, paragraph 1, of the legislative decree 18 December 1997, n. 462;
  • of articles 13, 16 and 17, of the legislative decree 18 December 1997, n. 472 “.

There are therefore no limits to the use of credits in compensation, for the payment with model F24 of the additional taxes due subsequently:

  • to investigations;
  • the definition of the dispute through the deflationary instruments (acquiescence, assessment with adhesion, etc.);
  • payment of taxes, and related interest, on a fractional basis while the trial is pending.

Regarding the possibility of transfer of the tax credit in the context of the national tax consolidation, reference can be made to the clarifications already provided in answer number 133 of 2 March 2021.

In this regard, the Revenue Agency specifies that each company participating in the consolidation can transfer its own receivables for the offsetting with corporate income tax due from the consolidating company.

The amount must not exceed the IRES resulting, by way of balance and advance payment, from the tax return of the consolidated company. The transfer is allowed for the compensation with the group’s IRES and for the part not possibly used by the company for the payment of other taxes.

Since these are tax credits deriving from concessions, so that i automated checks to verify the capacity of the ceiling of the available concessions, with respect to the credits used in compensation, the instructions of the Revenue Agency must be followed.

In the section “TAXPAYER” of the F24 model are indicated:

  • in the field “TAX ID CODE” (so-called first tax code), the tax code of the consolidating company that uses the credit in offsetting;
  • in the field “TAX CODE of the co-obligator, heir, parent, guardian or bankruptcy trustee” (so-called second tax code), the tax code of the holder (if different from the person referred to in the previous point) who transferred the tax credit communicated by the MISE in the context of the consolidation, together with the identification code “62”.

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Ecobonus, ok to set off without limits and with any other debt


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