Decreto Semplificazioni: news on transfer of building restructuring bonuses

Tax credits communicated before 1 May 2022 are transferable

The “Decreto Aiuti” (D.L. 50/2022) had changed the legislation of the transfer of tax credits from restructuring bonuses (Superbonus 110% and various minor bonuses) providing that banks are always allowed a final transfer in favor of private professional clients (companies, professionals and VAT numbers) who have a bank account contract with the bank itself. The legislation provided that the latter further assignment can be made only for the assignment of credits communicated to the Revenue Agency after 1° May 2022. The art. 40-quarter of “Decreto Semplificazioni” (D.L. 73/2022) eliminated this restriction making possible further credit assignments communicated before this date.