The Revenue Agency published a large circular on Thursday evening (25 / E, here the full text) to fix some points regarding support measures for businesses and the economy, details on fiscal rules and interventions in the field of labor and social policies, or even on publishing. A text, the one signed by the director Ernesto Maria Ruffini, which as announced by the same Revenue follows the other documents of practice and clarification already published between May and August 2020 on the main measures of the Relaunch Decree.
Superbonus, questions and answers for condominium works. Ok to the facilitation if the leap in energy efficiency comes with “towed” works
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The document is very extensive for matters dealt with, from the provisions on IRAP to the non-repayable contribution, from the costs of sanitizing the workplace to the accumulation of the suspension of the procedural terms and the suspension in the context of the assessment procedure with adhesion. The document of practice then intervenes on the subject of suspension of the payment of the amounts requested following the automated and formal control of the declarations and on the suspension of the payments of the sums due following acts of assessment with adhesion, conciliation, rectification and liquidation, liquidation and recovery of tax credits. Finally, clarifications also on the extension of the deadlines to favor the gradual recovery of economic and social activities.
Among the questions to which the document gives an answer, for example, we focus on the possibility of carrying out the offsetting between the tax credit deriving from the expenses incurred for energy efficiency measures (accrued for example by installing photovoltaic systems and heat pumps) and the tax debt in installments with the scrapping ter. A possibility precluded by the law that governs the latter, which does not provide for “expressly procedures for the discharge of the debt resulting from the declaration of adherence to the scrapping-ter” with the method of compensation from energy efficiency measures.
As for the replacement of air conditioners filters, whether or not it is eligible for incentives in the context of the tax credit for sanitation costs, the circular states that “in general terms, the ordinary cleaning of air conditioning systems is not included among those of” sanitation “, as well as qualified by circular 28 n. 20 / E of 10 July 2020. On the other hand, the cleaning costs of air conditioning systems, other than those incurred for the ordinary maintenance procedures of the systems and related filters (for example seasonal cleaning / replacement such as cited above), aimed at increasing “the recirculation filtering capacity” through, for example, the replacement of “existing filters with higher class filters, guaranteeing the maintenance of the flow rates”, maintaining adequate filtration / removal levels, can be included among those referred to in paragraphs 1 and 2 of article 125 of the Decree, relevant for the purposes of determining the tax credit referred to in article 125 of the Decree “.
The document of practice clarifies that a person who carries out activities of bed and breakfast in an entrepreneurial way with a VAT number, can benefit from the tax credit in relation to the lease payments of the property paid to the owner, even if the property leased and used for the exercise of the activity is for residential use and not instead commercial. What is important is that the leased property for residential use is instrumental to the bed and breakfast activity carried out on an entrepreneurial basis.
In the field ofpublishing, then, the circular specifies that for 2020 the tax credit for advertising investments is granted to the same subjects envisaged by the law that provides for the facilitation, to the extent of 50% of the investments made and in any case within the limits of the “de minimis “required by European Regulations. The facility was also extended to investments in national television and radio broadcasters not owned by the state. The tax credit is due in relation to the investments made: it is therefore not necessary to have made similar investments in the same media in the previous year, a requirement instead envisaged for the recognition of the “fully operational” tax credit. The period for submitting the electronic communication to access the tax credit is between 1 and 30 September 2020. The electronic communications already submitted in the period between 1 and 31 March 2020 are still valid.
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