The Revenue Agency, in line with the position of a company that operates in the management of winning machines and which has filed a ruling, deems it possible to offset the Preu with the credits acquired through the transfer of bonus buildings.
Using the payment form F24-Excise, it is possible to offset against tax credits for construction work, including the Super bonus (articles 119 and 121, paragraph 2 of Legislative Decree no. 34/2020), acquired from third parties by means of credit assignment.
