The possibilities of transferring Superbonus credits to “qualified” intermediaries, i.e. banks and insurance companies, go from 2 to 3. It is one of the “unblock credits” measures envisaged by the reformulated amendment to the Aid quater decree being examined by the Senate. At the same time, Sace can grant guarantees in favor of banks, financial institutions and other subjects authorized to exercise credit, for loans in any form, “instrumental to meet the liquidity needs of companies”.
The modified rules
The regulation modifies the current limitations established by current legislation which, in relation to credits deriving from the exercise of the invoice discount or credit assignment option, provides for the possibility of making only two further assignments in favor of “qualified” parties. The limit is therefore raised from two to three with the consequence that after the first transfer to the company, the latter can still be transferred a maximum of three times towards banks and financial intermediaries registered in the register, companies belonging to a registered banking group or authorized insurance undertakings.
No revenue increases are anticipated
As explained in the explanatory report, the possibility remains for banks to transfer in favor of VAT numbers with a current account within the same bank, without the option of further transfer. From a strictly financial point of view, no effects are foreseen in terms of revenue
Norms of transfers already valid before the conversion of the decree
The news on the transfer of Superbonus credits (which between banks and insurance companies go from 2 to 3) also apply “to the tax credits covered by the communications of credit transfer or invoice discount sent to the Revenue Agency before entry into force of the law converting the decree-law, thus making the new discipline applicable also to the options already communicated”. The reformulated amendment to the Aiuti quater decree provides for it.