[ad_1]
“From January 1, 2024, it will be possible to transfer the deduction to first-degree relatives, spouses, parties to a civil union, provided they live together”. Accordingly, the Tax Office issued a notification on July 1, 2024 (N. Prot. 64528/2024).
The document goes on to say that the tax deduction specifically concerns interventions for energy requalification of buildings and plants carried out by UPAV (Energy Help Desk) on real estate units. The holder of the Energy Help Desk tax deduction authorization clause – who has not given a prior transfer notification to UPAV (Energy Help Desk) before issuing the relevant authorization – can transfer the latter to another of the aforementioned institutional subjects. For this purpose, the Tax Administration has launched a specific IT service for credit transfer communications, which can be accessed through the www.gov.sm portal IGR Direct Taxes – Property Tax Services and use personal credentials or entrust another person to carry out credit transfer communications.
Once the transfer is completed, the “receiving” taxpayer will be able to fill out his tax return IGR-L and take advantage of the tax deductions received in part P, line 30, from the year of receipt until their exhaustion, resulting from the regulations issued by the UPAV (Energy Desk).
The transfer of tax deductions can only be made once and is irrevocable, therefore, if the authorization of the Ministry of Energy has already been obtained, it cannot be transferred again. The legal provisions referred to in Article 6, paragraph 13 of Delegated Decree No. 27 of 2024 regarding the transfer upon death or the sale of the intervened property remain unaffected.
In order to avoid undue tax deductions, transfers to other taxpayers during the tax period covered by the preparation of the tax return IGR-L are allowed only if the “transferor” taxpayer has not yet benefited from tax deductions from its own taxes.
In case of errors in the entered data, the responsible office can be contacted via the e-mail address: persfisiche.tributario@pa.sm.
[ad_2]
Source link
