The tax credits referred to in articles 119 and 121, paragraph 2 of decree law no. 34 of 2020, acquired by means of "transfer of credit", the legitimacy of which cannot be verified at the time of the ruling, while the power of control by the competent bodies remains intact, can be used, using the F24Excise model, to offset the sums due debt due under the single tax on betting and the single tax on games.
This was specified by the Revenue Agency in response to a request for a ruling presented by a company.
In particular, the applicant represents that he operates "in the lawful gaming market authorized by the Customs and Monopolies Agency, in particular, as a state concessionaire, in the "online" sector of sports betting, betting competitions and online games and in the sector of betting competitions, sports betting, horse racing and games on the physical network through the management of thousands of points of sale».
The applicant, therefore, is subject to the single tax on betting forecast competitions for sports betting, horse racing at fixed odds or tote, and the single tax on games for remote skill games with cash prizes, the whose collection is regulated by article 4, paragraph 3 of the decree of the President of the Republic of 8 March 2002, n. 66.
«As part of his entrepreneurial activity, the applicant intends to acquire, by "transfer of credit", the tax credits accrued from third parties pursuant to article c121 of the decree law of 19 May 2020, n. 34.
Pursuant to this provision, subjects who incur costs for the interventions referred to in article 119 (so-called superbonus) and article 121, paragraph 2 (so-called bonus for "building" interventions other than the superbonus) of the decree in question, which give the right to a deduction, can opt, instead of using the deduction directly, to access a tax credit of the same amount to other subjects, who, in turn, can use this tax credit as compensation, pursuant to article 17 of the Legislative Decree 241/1997, on the basis of the residual deduction installments not used by the actual beneficiary. The applicant therefore requests «to be able to use in compensation, pursuant to article c17 of Legislative Decree no. 241/97, these credits with the sums due by the same as a single tax on betting and/or a single tax on games".
