{"id":19259,"date":"2022-09-12T15:09:37","date_gmt":"2022-09-12T13:09:37","guid":{"rendered":"https:\/\/it.andersen.com\/?p=19259"},"modified":"2022-09-12T15:17:44","modified_gmt":"2022-09-12T13:17:44","slug":"news-on-transfer-of-building-restructuring-bonuses","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/news-on-transfer-of-building-restructuring-bonuses\/","title":{"rendered":"Decreto Semplificazioni: news on transfer of building restructuring bonuses"},"content":{"rendered":"<p>The \u201cDecreto Aiuti\u201d (D.L. 50\/2022) had changed the legislation of the transfer of tax credits from <strong>restructuring bonuses<\/strong> (Superbonus 110% and various minor bonuses) providing that banks are always allowed a <strong>final transfer<\/strong> in favor of <strong>private professional clients<\/strong> (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 <strong>after 1\u00b0 May 2022<\/strong>. The art. 40-quarter of &#8220;Decreto Semplificazioni&#8221; (D.L. 73\/2022)<strong> eliminated this restriction<\/strong> making possible further credit assignments communicated before this date.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The \u201cDecreto Aiuti\u201d (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 [&hellip;]<\/p>\n","protected":false},"author":36,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-19259","post","type-post","status-publish","format-standard","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/19259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/36"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=19259"}],"version-history":[{"count":4,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/19259\/revisions"}],"predecessor-version":[{"id":19264,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/19259\/revisions\/19264"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=19259"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=19259"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=19259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}