Bonus 110% e cessione del credito anche per gli incapienti
In merito ai beneficiari dell’agevolazione fiscale che consente la cessione del credito corrispondente alla detrazione spettante per gli interventi di recupero del patrimonio edilizio ed efficientamento energetico (art 121 della Legge di Conversione al Decreto Rilancio), ci si domanda spesso se, anche i soggetti rientranti nella categoria degli “incapienti”, possano optare per la cessione del credito nei confronti di altri soggetti (come i fornitori che eseguiranno i lavori, soggetti privati, banche e intermediari finanziari).
Si ricorda che gli “incapienti” ricadono nella cd. no tax area. Si tratta, in particolare, dei soggetti che si trovano nelle condizioni di cui all’art. 11, comma 2, e all’art. 13, comma 1, lettera a), e comma 5, lettera a), del TUIR, vale a dire i possessori di redditi esclusi dall’imposizione ai fini dell’IRPEF o per espressa previsione o perché l’imposta lorda è assorbita dalle detrazioni di cui all’art. 13 del TUIR.
La risposta al quesito sopra esposto pare affermativa. come riportato nelle note di lettura del decreto Rilancio.
L’articolo 121 D.L. 34/2020, c.d. Decreto Rilancio, prevede, infatti, la possibilità di trasformare una serie di detrazioni fiscali in credito di imposta cedibile e in sconto sul corrispettivo dovuto, per tutta una serie di spese sostenute negli anni 2020-2021, a fronte di interventi in precedenza esclusi da tale opportunità.
infatti, viene precisato che, per effetto della trasformazione in credito di imposta e per la possibilità di cessione a banche ed intermediari finanziari finisce per rendere irrilevante l’incapienza totale/o parziale del contribuente.
In conseguenza di ciò, il beneficio previsto spetta sempre per l’intero ammontare, secondo il piano di fruizione a condizione del rispetto degli altri requisiti previsti per il riconoscimento dell’agevolazione.
Infine si specifica che la cessione del credito è possibile anche con riferimento alle detrazioni spettanti per le spese effettuate negli anni 2020 e 2021, sulla base della legislazione previgente al Decreto Rilancio.
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