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Alberto Trabucchi and Pierpaolo Maspes take part as speakers at the webinar organized by ABI Servizi in collaboration with ABI Formazione, entirely focused on the management as well as the accounting and fiscal aspects of “Superbonus” and other transferable tax credits acquired by financial intermediaries.

During the three-day training course (8, 9 and 10 March 2021), the participants will first take an in-depth look at the regulatory profiles, the implementing provisions and the practical details of the Superbonus and the other transferable tax credits. Lastly, discussions will be held with experts from various sectors (including banks, in their capacity as financing bodies), to analyse the practical aspects of transferring credits.

On March 10th, Alberto Trabucchi will be involved in the third day of the event to examine the treatment of acquisition of tax credits and related transactions with regard to direct taxes (IRES and IRAP).

On the same day, Pierpaolo Maspes will deal with the problematic issues arising from the VAT treatment of the transfer of credits.