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The withholding tax on income tax for the beneficiaries of transfers relating to building interventions which entitle customers to tax deductions is applied by banks and Poste SpA to the total amount of the transfer at the time of crediting payments. The supplier will then be able to deduct the amount of the down payment from taxes. There is therefore no type of burden on the customer, given that the payment of the advance, and all the related calculations, is up to the paying institution.