Bonus pellet stove with visa and certification: this is what changes

Bonus pellet stove with visa and certification: this is what changes
Bonus pellet stove with visa and certification: this is what changes

The pellet stove bonus is complicated by the November 12, 2021, i.e. from the date of entry into force of the decree – law no. 157 of 2021, containing measures aimed at combating fraud in the field of tax concessions provided for work on the house (renovation bonus, odinary eco-bonus, facade bonus, etc.).

The pellet stove bonus

Buying a pellet stove can be included among the expenses for which the fiscal detraction 50% (restructuring bonus) or 65% (eco-bonus – energy saving).

In the case of the eco-bonus, for the purposes of tax relief, however, the road is more tortuous (the technical requirements to be respected must be specific and furthermore communication to ENEA is required).

On the other hand, it is easier to have the 50% deduction (see also Pellet stove bonus easier with the renovation: this is when the purchase is deducted at 50%).

Credit transfer and invoice discount: the news

Also for the pellet stove bonus, it is allowed to opt, for the 2020 and 2021 expenses (and thanks to the 2022 budget law also for the subsequent ones), for the credit assignment O discount on invoice.

The option, we remind you, must be communicated to the Revenue Agency by March 16 of the year following the incurring of the expense.

However, if the possibility of an option was simpler before, as anticipated, from 12 November 2021, things have become complicated, as the legislator has also introduced for home bonuses other than 110%, the obligation to acquire the compliance visa and asseveration of price congruity, where a discount or credit transfer is chosen.

It follows that even for the deduction recognized for the purchase of the pellet stove, if you decide to opt for sale or discount, it is necessary to acquire now, compared to before, the visa and certification.

Bonus pellet stove, the clarifications of the taxman after the news

Regarding the novelty, taking into account the clarifications provided in the FAQ of November 22, 2021, by the Revenue Agency, the following must be considered:

  1. purchase pellet stove with invoice dated prior to 12 November 2021 e already paid before that date but with communication of the option still to be done (visa and certification are not required)
  2. fAttura with a date prior to 12 November 2021 ma to be paid after 11 November 2021 (visa and certification required)
  3. finally, in the case of an invoice with a date prior to 12 November 2021 and already paid before that date and for which the communication of the option has already been made (with acceptance receipt), there is no obligation to integrate with a visa and sworn statement.

It should be noted that, in the hypothesis referred to in point 1), it is in any case essential that the option to assign the credit is actually carried out, with a date prior to 12 November 2021 (the assignment contract must therefore already be stipulated ) or the discount on the invoice (by making a note on the invoice itself).

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