Chi può richiedere la cessione del credito d’imposta
Il servizio di cessione del credito d’imposta a Poste Italiane è aperto a tutte le tipologie di contribuenti, privati, imprese e liberi professionisti, purché:
- in possesso di un conto corrente BancoPosta;
- titolari originari del bonus edilizio oggetto della cessione.
Se il primo paletto appare agevolmente ovviabile, al secondo occorre prestare più attenzione. Il “gigante statale di Viale Europa”, infatti, valuta unicamente l’acquisto dai “primi beneficiari”, ossia da parte dei contribuenti che:
- hanno effettuato i lavori,
- pagandoli direttamente.
Al momento, gli operatori non possono cedere nessun credito d’imposta che sia stato oggetto di precedente trasferimento, inclusi i crediti d’imposta maturati a seguito di opzione per lo sconto in fattura.
It should be noted that this is a purely corporate choice, which has nothing to do with the relevant legislation ( Article 121 of Legislative Decree 19 May 2020, no. 34), which continues to provide for the possibility of:
- transfer to third parties also the tax credits that are the subject of the option for the invoice discount ;
- make two transfers, “additional” to the first, but only to “supervised” entities (banks, insurance companies and banking operators).
A fourth transfer remains available for financial institutions , in favor of subjects other than consumers or users who are account holders.
Quali crediti d’imposta è possibile cedere
Il servizio di cessione a Poste Italiane è attivo solo per le cd. “prime cessioni” e relativamente alle quote annuali fruibili a partire dal 2023 in relazione a crediti maturati a fronte di:
- spese sostenute nel 2022
- oppure
- rate residue di spese sostenute negli anni precedenti.
Il titolare del credito d’imposta è tenuto a cedere l’importo complessivo del credito d’imposta o le quote residue non ancora utilizzate in detrazione, senza potere effettuare cessioni parziali.
L’importo complessivo massimo cedibile è pari a 150.000 euro per tutti i cedenti, anche in caso di più cessioni.
How to fill out the application
The transfer of the tax credit to Poste Italiane can only take place through the online procedure , which can be started by accessing your reserved business or retail area , and involves the following steps :
Access is via SPID . In the case of businesses , the request can only be made by the legal representative or owner .
Verification of personal data and contact email
In the first section of the online procedure, your registered personal data is displayed and you are asked to enter and confirm an email address , which will be used to send communications regarding the progress of the transfer process.
The system allows you to independently modify only the email data for communications , while to update your personal data you must go to the post office .
Completion of tax credits and account confirmation
The next step is to enter the type and amount of tax credit you wish to transfer:
The drop-down menu allows you to select only the credits included in the list identified in the previous paragraph. The tax code is automatically populated, but to calculate the amount due, the following must be entered :
- credit amount;
- remaining installments;
- first fiscal year to be transferred.
The same application can be used to request the transfer of multiple tax credits with different tax codes (for example, the facade bonus and the ordinary ecobonus). However, if you intend to request the transfer of two credits relating to the same tax code/building incentive, you must manage the requests separately, taking into account the latest changes introduced by the 2023 Budget Law .
The transfer fee is determined based on the work performed. Specifically, Poste Italiane recognizes:
- €99 for every €110 of credit for interventions related to the 110% superbonus, with recovery over 4 years (equal to 90 percent of the nominal value of the accrued tax credit);
- €87 for every €100 of credit for interventions other than those qualifying for the 110% superbonus, with recovery over 5 years (equal to 87 percent of the nominal value of the accrued tax credit);
- €70 for every €100 of credit purchased for interventions other than those qualifying for the 110% superbonus, with recovery over 10 years (equal to 70 percent of the nominal value of the accrued tax credit).
Assuming the transfer of €100,000 of credit relating to the 110% superbonus for interventions carried out in 2022, we will therefore have:
Signing the tax credit transfer proposal and downloading the contractual documentation
After confirming the current account to which the credit will be made, the system allows you to sign (using the OTP code sent via SMS ) the transfer proposal , to be addressed to Poste Italiane, which will, in turn, have to accept and sign it, following its evaluations.
At this point, the system allows you to download the signed contractual documentation , including the privacy policy and the proposed tax credit transfer agreement.
Communication to the Revenue Agency
Once the transfer proposal has been signed, the customer must:
- communicate the exercise of the option to the Revenue Agency , using the form approved by the Provision of 3 February 2022, no. 358733/2022, for communications after 4 February 2022 (last amended by the Provision of 10 June 2022, no. 202205. Previously, the form to be used had been approved by the Provision of 12 November 2021, no. 312528 );
- indicate, in the credit transfer platform, Poste Italiane (tax code 97103880585) as the transferee of the tax credits .
In order to communicate the transfer of the tax credit to Poste Italiane, the customer must in any case use an authorized intermediary (CAF, accountant, etc.), who will affix the conformity stamp .
Documentation to attach and frequent errors
As part of the procedure, the following documents must be produced and uploaded online during the process, according to specific deadlines indicated from time to time:
- certification of the work carried out, to which the tax credit you propose to transfer refers;
- communication of the option to transfer the tax credit transmitted by the intermediary to the Revenue Agency, with the relevant receipt issued by the latter;
- Declaration from the tax intermediary , exclusively in the form made available to the applicant via a specific link in the dedicated area, in which the intermediary certifies that the ” communication form ” conforms to the one submitted to the Revenue Agency. This declaration is structured in two sections:
– the first, always mandatory;
– the second, to be completed in the absence of the requirement to affix a conformity stamp on the “communication form”: - payment transfers , indicating the reason for the payment, the tax code of the person benefiting from the deduction and the tax code or VAT number of the person to whom the transfer is made;
- ownership or enjoyment rights on the property : historical land registry certificate for the property, rental agreement or loan for use for enjoyment;
- income or financial capacity of the person proposing the transfer of the tax credit with reference to the cost of the work carried out.
Subject | Documentation to certify income or financial capacity |
Natural persons | Pay slip or income tax return (form 730 or Personal Income Tax) for the last year |
Legal entities | Latest approved balance sheet or latest submitted tax return |
Following the assessments carried out by Poste Italiane, the latter will communicate to the customer via email whether the transfer proposal has been accepted or rejected .
Unfortunately, if the outcome is negative , the institution tends not to provide reasons for rejecting the tax credit transfer proposal. For this reason, it seems useful to list below some of the most common blocking errors that occur in practice:
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