- Tax credits for “building” interventions can be transferred by exercising the option under article 121 of DL 34/2020.
- The credit transfer can have a financial nature, subject to VAT exemption, or a non-financial nature, exempt from VAT.
- The transfer of credits with a financial nature is exempt from certification obligations.
- The buyer of the credit is the one who performs the VAT-exempt financial operation.
- The data must be reported in the VE33 section of the annual VAT declaration and the VP2 section of the quarterly communication of liquidation data.
- The relevance of these financial operations for the calculation of VAT pro rata can be excluded.
- The transfer of tax credits is excluded from the obligation of registration for stamp duty.
- The absence of registration obligations applies regardless of whether the transfer is considered “out of scope” or exempt from VAT.
- Voluntary registration of the transfer incurs a fixed stamp duty of 200 euros.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
