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ECOBONUS CEDIBILE PER INTERO ANCHE AD UN SOLO FORNITORE


Con la Risposta n. 425 del 1 ottobre 2020 l'Agenzia delle Entrate ha fornito chiarimenti in tema di cessione della detrazione Ecobonus in presenta di più fornitori (Art. 14 del DL n. 63/2013). Il provvedimento del direttore dell'Agenzia delle Entrate n. 100372 del 18 aprile 2019, emanato per definire le modalità attuative del credito di imposta in argomento, al punto 3.3 prevede che, in presenza di diversi fornitori, la detrazione cedibile sia commisurata all'importo complessivo delle spese sostenute nel periodo di imposta nei confronti di ciascun fornitore. L'Agenzia Entrate precisa che, con la disposizione sopra rappresentata, è stata disciplinata l'ipotesi in cui la cessione fosse disposta in favore di più fornitori precisando che la stessa debba essere, in ogni caso, nel suo ammontare massimo commisurata alle spese sostenute nel periodo, per evitare duplicazioni e senza in alcun modo limitare la facoltà di cessione ai singoli fornitori (potenziali cessionari) sulla base del valore dei beni e servizi forniti. Di conseguenza, precisano le Entrate, nel caso in cui un solo fornitore intenda accettare il credito che il committente vuole cedere, lo stesso può acquisire a titolo di cessione l'intero ammontare delle detrazioni cd. Ecobonus maturate dal cedente, a nulla rilevando la circostanza che parte del credito acquisito è relativo ad interventi effettuati da altri fornitori che hanno rinunciato al credito. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
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info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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