The Revenue Agency, in the response to ruling no.50 / 2021, made it clear that, in the event of a full spin-off, the deposit paid by the demerger for the insurance tax can be transferred to one of the beneficiaries.
This possibility is recognized because it splits it, having finished its business, could not in any way use the deposit paid.
Per fare in modo che il trasferimento di questo credito di imposta sia opponibile all’amministrazione finanziaria occorre presentare un’apposita comunicazione.
This communication must indicate the credits being transferred, i relativi importi ed infine le modalità di trasferimento alla beneficiaria.
