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The Revenue Agency issued a new circular with some clarifications regarding the transfer of the tax credit for energy efficiency measures and those relating to the adoption anti-seismic measures, say Ecobonus and Sismabonus .
With a document published online the Agency answers some doubts raised by operators after the publication of circular n. Among the novelties, the possibility of transferring credit within the framework of a Consortium or a Business Network, to any subcontractor as well as to subjects belonging to the same contract. they have not done any work give the right to transferable deductions
Ecobonus 2018, deductions and sales: here is all the news
If the company doing the work is part of it. a Consortium or a network of companies, the bonus for the intervention of energy or anti-seismic redevelopment may be transferred to the subjects that are part of it, even s & # 39; They did not perform the work. The credit can also be "transmitted" directly to the Consortium or the Network.
In this regard, today's circular confirms the prohibition of transfer to credit institutions and financial corporations, which is also valid if they are part of the Consortium. or the Net.
Sismabonus, also deduction for those who demolish and rebuild the house
The credit – explains the Agency – can also be transferred to the subcontractor who performed the work on behalf of the supplier as well only for the subject who provided the necessary materials: in fact, these are subjects that have a connection with the relationship that triggered the right to deduce. Finally, even companies that – despite doing work that does not give rise to transferable deductions – fall into the same contract.
The document published today explains that clarifications on transferee subjects and on the number of supplies, already provided with Circular no. 11 / E of last May in connection with the ecobonus, also apply to interventions related to the adoption of seismic measures.
Finally, in reiterating that the credit may be transferred to individuals "related" to the relationship that gave rise to the deduction, the circular indicates that this circumstance must be badessed both by reference to the initial sale and the next.
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