Superbonus, allowed the assignment of credit for those who are incapable and for those who are on a flat-rate basis?

The art. 121 of the Relaunch decree allows all taxpayers to opt for the transfer of credit or the discount on the invoice as an alternative to the tax deduction, regardless of whether or not they have taxes to pay. As clarified in fact by the Revenue Agency with the circular 24/2020, this opportunity is also recognized to those who do not have sufficient capacity in taxes, provided they have a taxable income.