Green light for transfer of credit related to the super bonus for tourism companies: the form to be used and the instructions to be followed to send the letter via certified email arriving from the Revenue Agency
The moment the pairing is highlighted again Additional balance transfer To the complete halt imposed by the government, beforeRevenue Agency Arrived Form and instructions To transfer the amounts due thanks to the concession of the same name stipulated by Legislative Decree No. 152 of 2021 for tourism companies, travel agencies and tour operators.
the communication Must be sent via Registered mail Follow the instructions provided with Saving March 27, 2024.
Super Tourist Bonus: Green Light for Balance Transfer
In line with the provisions National Recovery and Resilience Planin 2021 so-called Turismo Superbouncethe maximum benefit that a A combination of tax credits and non-repayable contributions.
From energy redevelopment and earthquake control to digital transformation, there are many interventions that have paved the way for benefits.
Tourism companies, travel agencies and tour operators who have applied to benefit from Credit tax They received the green light, so they have two ways to benefit from the accumulated amounts:
- in compensationVia form F24;
- during Credit assignment But respecting certain rules: The amount can only be transferred in full, without the right to subsequent transfer: Two additional steps can only be carried out towards banks and financial intermediaries, subsidiaries of a banking group, or insurance companies licensed to operate in Italy.
Amounts that can be transferred are available at Tax drawer Available on the portalRevenue Agency Which, pursuant to Ruling No. 163586 of 2024, approved the form to be used and the traffic instructions.
- Reporting on the transfer of the tourism business tax credit and the tax credit for digitization of travel agencies and tour operators
- Revenue Agency – Form approved on March 27, 2024
Premium Tourism: Form and instructions for transferring accreditation
The message must be sent to the approved email address
[email protected].
“For purposes of tracking tax credits, each is assigned an identification code.” Which must be noted in Template for submission.
Transfer of credit is prohibited if the beneficiary is from Turismo Superbounce He did use the credit, if only partially.
Persons receiving the amounts can use them by indicating them in Model F24 To be used for compensation Tax codes Provided to companies, travel agencies and tour operators who have undertaken interventions aimed at improving the tourism offer.
| Tax law | name |
|---|---|
| 7059 | The tax credit in favor of tourism companies referred to in Article 1, Paragraph 1, of the Legislative Decree of November 6, 2021, n. 152 |
| 6997 | Tax credit in favor of travel agencies and tour operators referred to in Article 4 of the Legislative Decree of November 6, 2021, n. 152 |
- Revenue Agency – Ruling No. 163586 dated March 27, 2024
- Method of reporting the transfer of tax relief for tourism companies and tax relief for the digitization of travel agencies and tour operators
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