150 thousand euros available to individuals, businesses and freelancers

The Superbonus, like all building bonuses, is of little use if a bank is not available to accept the transfer of the corresponding tax credits. In fact, there are few subjects who have the liquidity available to anticipate the payment of the work “out of pocket” and even fewer those who have a sufficient fiscal capacity to carry out the so-called direct deduction, the one that occurs in 4 installments if it is 110 % and 10 in the case of ordinary bonuses (ecobonus, seismabonus, renovations, elimination of architectural barriers, etc).

Among the few credit institutions available to carry out the credit transfer service is Poste Italiane, which offers a streamlined and completely online service, but with some limitations.

The transfer of tax credits to Poste Italiane

Poste Italiane published the new version of the “Guide to the request for the transfer of tax credits to the Italian post office by individuals, businesses and freelancers”aimed at providing “information on the methods of assigning credits to Poste Italiane by individuals, businesses and freelancers, through the online procedure”.

The above guide explains in a very comprehensive way the following topics:

  • Who can request the transfer of the tax credit
  • Which tax credits can be assigned
  • Main subjective and documentary checks and post office checks
  • Timing
  • How to make the request for the transfer of the tax credit to the Italian post office through the online procedure

Poste Italiane has also made available to assignors a “document checklist” which contains the list of documentation required from customers for the assignment of receivables.

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Who can request the transfer of the tax credit

In the guide it is well specified that Poste Italiane evaluates the purchase of tax credits only from those subjects who have directly borne the related charges (so-called first sales) and who are holders of a BancoPosta current account.

Poste therefore, at the moment, does not purchase any tax credits that have been the subject of a previous transfer, including those accrued following a discount on the invoice.

The credit transfer can only take place through the online procedure, by submitting all the required documents in the appropriate document checklist.

Which tax credits can be assigned

The Poste Italiane service is active only for transfer requests presented by the original beneficiaries of the tax credit (so-called first transfers) and in relation to the annual installments usable starting from 2023 in relation to credits accrued for expenses incurred in 2022 or residual installments of expenses incurred in previous years.

Another condition specified in the guide is that the holder of the tax credit is required, as also provided by the Revenue Agency, to transfer the total amount of the credit or the residual shares not yet used as a deduction, therefore without being able to make partial transfers. .

The maximum total transferable amount (even through multiple transfers) is 150 thousand euros.

The declaration of the person in charge of the technical certification services

Among the documents compulsorily required by Poste Italiane to start the credit transfer process, there is a particular declaration of a person who is called “manager of the technical asseveration services”.

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The appointment of this figure, which is not provided for by any sector legislation, results from the practice of the Revenue Agency, derives from the desire of Poste to have a single technical interlocutor, to whom to refer in the event of disputes by the tax authorities.

This is a very demanding declaration in terms of responsibility since the professional, by affixing his signature, assumes an obligation towards Poste which makes him responsible for the entire file, not only from the point of view of the veracity of the sworn statements issued, but also of all the correlated aspects which, as a whole, determine the actual accrual of the tax credit.

In fact, it is right to remember that, where even one of the regulatory requirements necessary to carry out the building intervention is lacking regularity, in the event of an inspection, the right to tax deductions can be called into question.

Among these aspects, for example, the regularity of contributions of the company that carried out the intervention, or the completion of the same within the terms granted by the building title, aspects well known to the construction manager, but potentially elusive to the specialist technician who today he is called to issue the declaration (for example the thermotechnician who took care of the eco-bonus or the structural engineer).

For this reason, the declaration of the head of the technical asseveration services is arousing some resistance in the professionals and therefore could represent a strong obstacle to the mechanism for the assignment of tax credits.

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Download Italian post. Document checklist and declaration of the person in charge of the sworn services