Closing of VAT number and Superbonus credits
The closure of a surveyor’s VAT number does not affect the right to use the tax credits deriving from the Superbonus. Even after termination of professional activity, i credits accumulated and visible in the tax drawer can be used in compensation through the F24 model.
The Revenue Agency confirmed that there is no regulatory impediment which prohibits the use of Superbonus credits accrued during the professional activity, provided that these have been correctly recognized and documented.
Use of credits in compensation
The surveyor who intends to cease his activity and close his VAT number can continue to use the Superbonus tax credits in the years 2025, 2026 and 2027.
These credits can be used for offset taxes relating to your personal sphere. It is important to underline that credits can derive both from invoice discounts granted during the professional activity and from purchases made from third parties.
Compensation takes place via the F24 formin compliance with article 17 of Legislative Decree no. 241 of 1997, and may concern various taxes and contributions owed by the taxpayer on a personal basis.
