Superbonus 110%: the Communication is single for each overall intervention

Superbonus 110%: the Communication is single for each overall intervention
Superbonus 110%: the Communication is single for each overall intervention

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As we all know by now, the transfer of credit and the discount on the invoice are the two alternative options to the deduction with which it is possible to take advantage of the 110% Superbonus and 5 other Home Bonuses.

The alternative options were made accessible for state incentives with the Relaunch Decree last year, which in fact, in addition to introducing the maxi-incentive with a higher rate, gave for the first time the possibility of even the incapable of benefiting from the deductions.

With regard to alternative options, since the first provision that ordered their implementation, the obligation to transmit the appropriate communication to the Inland Revenue has been clarified in order to be able to use them.

Recently, the Tax Authority has clarified some fundamental aspects regarding the Communication necessary for the sale and discount in relation to the Superbonus 110% and other building incentives.

Let’s go deeper below.

Superbonus 110%: Mandatory notification by March 16th

The communication of the choice of alternative options is mandatory since these have been made available, with the entry into force of the Relaunch Decree and with the clarifications of the first Provision prot. n. 283847 of 8 August 2020.

The legislation provides that each beneficiary who intends to benefit from the 110% Superbonus by opting for the transfer of credit or the discount on the invoice, instead of direct deduction, is required to send a document to the Revenue in which this choice is communicated.

The Communication must be submitted by March 16 following the year in which the expenses were incurred. Only for the year 2021 (and therefore for the expenses incurred in 2020) the extension was granted for sending the document until April 15, due to the emergency from Covid-19.

From next year, if things do not change with the entry into force of the 2022 Budget Law, the deadline to refer to will always be March 16.

However, with a recent reply to a ruling, n. 784 of November 18, 2021, the Tax Authority has provided some specific clarifications regarding the sending of the Communication for alternative options.

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The Communication is single for each Intervention

In the case presented, the taxpayer states that he intends to carry out construction work on a real estate unit he owns, benefiting from the Superbonus 110%. The interventions that the subject intends to carry out are aimed both at improving energy efficiency (Super Ecobonus 110%) and at reducing seismic risk (Super Sismabonus 110%).

Regarding this, the subject asks whether, in the event that he decides to take advantage of the maxi-incentive through sale or discount, the Communication to be sent to the Revenue must be unique for all the facilitated interventions, or if a single document.

The Revenue Agency has clarified that, in accordance with the provisions of Circular no. 30 / E of 22 December 2020, the maximum expenditure foreseen for all interventions facilitated with the Superbonus 110% consists of the sum of the ceilings relating to each overall intervention.

From this, the Inland Revenue believes that it can affirm that every single intervention must be accounted for and valued mainly individually, also because the expenditure ceilings are different according to the interventions.

Read here what are the expenditure ceilings for all interventions.

In fact, by “each single overall intervention”, the Revenue Agency does not only mean the difference between the interventions belonging to the Ecobonus 110% and those falling within the Sismabonus 110%.

Basically, every driving intervention and every driving intervention, regardless of the entity, must be considered independently of the others with reference to expenses.

Consequently, it is finally believed that even the mandatory communication for the choice of alternative options must be considered unique for each intervention, and that therefore a communication must be sent to the tax authorities for each intervention that can be facilitated with the Superbonus 110%.

In the case presented with a ruling, for example, the taxpayer intended to carry out 3 different interventions on the real estate unit:

As we can see, these are interventions that are distinguished both in terms of the categories of general interventions, and in terms of entity (Trainanti and Trailed). Well, the taxpayer must submit 3 different Communications, one for each intervention.

We remind you that the models for sending Communications have recently been updated, and also that the effectiveness of the alternative options has been extended until 2025. Find all the details here.

Read also: “Superbonus 110%: extension only condominiums, deadlines, ISEE limits, what do we know

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