23/07/2021 – The Revenue Agency updates the instructions and technical specifications for the compilation of the model used by those who choose the discount on the invoice or the transfer of the alternative credit to the direct use of the Superbonus, the eco-bonus, the sismabonus, the renovation bonus, the facade bonus.
With the provision of 20 July 2021 are modified the instructions contained in provision of 12 October 2020.
Discount on invoice and credit transfer, change
In the provision, the Agency takes stock of the regulatory situation and explains the reason for the update, recalling that with the provision of 8 August 2020 defined i steps to exercise the option and provided the models to be used to communicate the choice, postponing the approval of the technical specifications to a later time.
With the provision of 12 October 2020, the technical specifications and the new version of the communication model were approved.
The Budget Law for 2021 (L. 178/2020) established that the interventions of removal of architectural barriers, carried out together with a driving intervention, can take advantage of the Superbonus and has set new spending limits for the installation of infrastructures for recharging electric vehicles in buildings.
Reasons that made it necessary to provide additional explanations to taxpayers, who might otherwise encounter difficulties and not find their case in the options present in the model.
Discount on invoice and credit transfer, the new instructions
The provision explains that, in the table of interventions, 28 has been inserted, concerning the elimination of architectural barriers.
The compilation of the “Energy efficiency certification” section is optional if the driving intervention concerns the sismabonus and the “Superbonus or Sismabonus” boxes are crossed for the towed interventions of:
– installation of photovoltaic solar systems connected to the electricity grid on buildings;
– contextual or subsequent installation of storage systems integrated in subsidized solar photovoltaic systems;
– elimination of architectural barriers.
In part A “Intervention”, the words “or the elimination of architectural barriers” are added to the expression “recharging columns”.
Part B “Cadastral data identifying the property object of the intervention” has been modified in order to accommodate the different spending limits established for interventions carried out on buildings damaged by earthquakes.