It is news these days about Sismabonus and Ecobonus that allows for an immediate rebate instead of the scheduled deduction.
Ecobonus and Sismabonus: the rebate
Thanks to the changes contained in the Growth Decree (Decree No. 34/2019) on eco and seismic bonus, taxpayers can take advantage of the possibility of immediately monetizing the tax deduction for energy-saving and seismic risk reduction interventions.
In this way, he will obtain a rebate of an amount equivalent to the amount provided by the deduction, which, however, will be advanced by the intervention provider who accepts the exchange.
The rebate is therefore calculable on the basis of the deduction due for the work done, calculated on expenses incurred by December 31 of the relevant tax period.
The discounting supplier may, in turn, recover the relevant amount in the form of a tax credit.
This credit will be usable only by offsetting via F24 form.
And it can be used as of the 10th day of the month following the month in which the notice of the discount option was made, in five equal annual installments.
For this purpose, the supplier must first confirm the exercise of the option by the person entitled to the deduction.
In addition, it will have to attest to the making of the discount, using the features made available in the restricted area of the Internal Revenue Service website.
Ecobonus and Sismabonus, further transfer of credit
As an alternative to using it for offsetting, the supplier may also assign the tax credit to its suppliers, including indirect suppliers of goods and services, with the exclusion of the possibility of further assignments by these suppliers.
The Internal Revenue Service explained that the rules on the immediate invoice discount, an alternative to the seismbonus, also apply to the purchase of earthquake-resistant houses.
To learn more, read this July 31, 2019 Provision of the Internal Revenue Service.
Teknoprogetti follows all technical aspects related to assessments and interventions.
For no-obligation information, inquiries and quotes, please contact our office:
Tel: 039.2142447
Mail: info@teknoprogettisrl.it
* For the summer period, our offices will be closed from August 12 to August 25, 2019. We will be available again from August 26.
