Assignment of credits

This service covers all tax credits that can be claimed for reimbursement. Our dedicated team is made up of professionals with proven experience in this field and who can provide all the support necessary to complete the purchase. Our asset-based approach allows us to work with any type of assignor, regardless of size or status. The sale of tax credits allows us to obtain certain and immediate liquidity, thus anticipating reimbursement times and delegating to the transferee most of the tasks related to the recovery of such credit positions. For VAT credits, the purchase can also be made with the commitment of the transferee to provide the guarantee under Article 38-bis of Presidential Decree No. 633/72 required to obtain refunds.

  • To whom it is addressed

    • Small, medium and large companies.
    • Companies in voluntary and judicial liquidation.
    • Companies subject to restructuring agreements pursuant to Articles No. 67 and 182-bis of the Finance Act.
    • Companies in insolvency proceedings.
    • Tax representatives of non-resident companies.
    • Foreign companies.

  • Purchasable credits

    • VAT
    • IRES
    • IRAP
    • IRES for non-deduction of IRAP
    • IRES for the so-called “Tremonti Environment”
    • Tax credits from DTA conversion

  • Method of credit assignment

    • Non-recourse without costs for the assignor.

  • Advantages

    Are you a company?

    • Obtain liquidity quickly through the immediate liquidation of current receivables.
    • Get a tax advantage from the IRES deduction of the differential value collected.
    • Save on costs and resources needed for direct management.
    • Improve ratios and have greater veracity of the company’s financial statements.

    Are you a company in liquidation?

    • We will provide the surety policy required by the Italian Revenue Agency for the reimbursement of your credit.
    • Save on management costs.
    • Reduce the time needed to complete liquidation activities.

    Are you a company in insolvency proceedings?

    • You can proceed with partial/final distributions to creditors.
    • You can start to close the procedure.