With what amounts can they be brought in compensation the credits deriving from building bonuses and from super ACE?
The Revenue Agency provides clarifications in the response to question number 139 of 21 June 2024.
The document of practice opens up to compensation via F24 model with the sums due by way of PREU and of 0.8 percent on the sums played from a concessionaire managing the Lotto network.
The clarifications also concern the obligation to affixing the approval of conformityprovided exclusively for the compensation of income taxes, substitute taxes and IRAP.
Credits from are therefore excluded from the obligation strictly facilitative natureincluding the super ACE credit.
The limits to credit clearing with F24
With the response to question number 139 of 21 June 2024, the Revenue Agency provides clarifications regarding the compensation with model F24 of credits relating to building bonuses and the super-ACE.
- Revenue Agency – Response to question number 139 of 21 June 2024
- Clarifications on the compensation of subsidized credits and on the obligation to affix the conformity approval.
The document of practice is inspired by the questions posed by the applicant, a concessionaire for the management of the Lotto network.
Specifically, clarification is requested on the possibility of compensating for the following tributes:
- The single tax levyPREU;
- the amount equal to 0.8 percent of the sums played.
The taxpayer also requests clarification on the possible obligation to affixing the approval of conformity on the tax return which provides for the compensation of the taxes due with the subsidized credits.
The Revenue Agency provides answers to the questions after summarizing the reference regulatory framework.
Article 17 of the legislative decree of 9 July 1997, n. 241 regulates the compensation of credits with i unitary tax paymentsof the INPS contributions and other sums in favor of the State.
Paragraph 2 lists the debts affected by the payment and compensation, including:
“the other revenues identified by decree of the Minister of Finance, in agreement with the Minister of the Treasury, Budget and Economic Planning, and with the Ministers responsible for the sector.”
Compensation is provided for the sums collected with F24 modelthat is to say:
- those included in the list referred to in paragraph 2 of article 17 of legislative decree no. 241 of 1997;
- those provided for by a ministerial decree issued pursuant to letter h-ter) of the aforementioned paragraph 2;
- those expressly provided for by a primary law (including secondary/implementation), which recalls the application of article 17 of legislative decree no. 241 of 1997.
Compensation is also permitted for any other income, also of a non-fiscal or parafiscal natureto be identified in the regulatory context by decree of the competent Ministers.
The rules on the compensation of subsidized credits and on the affixing of the conformity stamp
After summarizing the rules on compensation with model F24the Revenue Agency provides clarifications regarding the super ACE credit.
The amount can be used as compensation without limits. The same applies to credits deriving from construction bonuses, for the remaining unused installments.
Since the taxes mentioned by the petitioner must be paid with F24 modelit is possible to offset them with the tax credits in question, acquired through transfers.
For these credits the Revenue Agency clarifies that the maximum limit of tax credits and contributions that can be offset or refunded to the tax account holders and to the article.
Regarding the obligation to affix the conformity visa, it is explained that it applies to tax returns that allow the use of credits of an amount exceeding 5,000 euros concerning:
- income taxes;
- additional income taxes;
- withholding taxes at source;
- substitute taxes for income taxes and regional tax on productive activities.
The Revenue Agency explains the following:
“It is believed that, however, credits whose basis is not directly attributable to the same taxes, such as, for example, credits having a strictly subsidizing nature, should be excluded from the obligation to affix the conformity approval.”
In the case in question, the super-ACE credit must be indicated in the tax return for the purposes ofControl activity but not for the constitution of law.
In conclusion, this credit is not subject to the obligation to affix the compliance visa.
