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Tax Week
If, however, the credit originates from professional services, both the “positive differential” and the negative one that is generated upon subsequent transfer of the credit to third parties by the professional are noted. No taxation, then, for the taxation of the 10% deduction that exceeds the expenditure incurred and for the “trading” of credits by...
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Via libera all’annullamento dell’opzione per la ripartizione decennale dei crediti fiscali generati dai bonus edili e presenti nei cassetti fiscali o alla scelta di compensarli, in alternativa alla loro cessione a terzi (o viceversa). A prevederlo è il provvedimento delle Entrate del 18 aprile 2023, n. 132123.
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Green light from 2 May 2023 to the 10-year option of «the remaining share of each annual instalment of the tax credits» acquired through a «invoice discount» or a credit assignment, communicated to the Revenue Agency before 31 March 2023, provided that it is an amount of the annual installment that has not yet been...
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With the green light of the conversion law of Decree Law No. 11 of 2023, the restrictions on options for the sale of credits and for the discount on invoices from 17 February 2023 are definitive. There are many changes to the transitional norm that allows the sterilization of this block. Various rules of authentic...
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