Credit assignments still blocked and very uncertain prospects after the sentences of the Cassation who reaffirmed what had been envisaged for some time by the law and emphasized by the Revenue Agency, i.e. the fact that the right to deduct, and therefore to the assignment of the credit, starts only after the works have actually been carried out. Simple advances are therefore not deductible and if the tax authorities have any doubts about the sums being transferred a progress of work (Sal), can trigger the seizure against the transferee.
Superbonus, firm jobs and frozen credits: from relatives to the Cilas review, here are the possible solutions
