Superbonus and house bonuses, double track foruse: deduction in model 730/2021 and then credit transfer of the remaining shares for those who communicated theoption to the Revenue Agency out of time and therefore beyond the deadline of April 15, 2021.
With the innovations introduced last year by the Relaunch Decree, there are more access roads to the facilities, but to be able to follow them you must comply with the communication obligations provided.
Those who have not respected the schedule can follow a provisional route getting a discount on the tax to be paid and then proceeding differently. It makes it clear Tax Today, the online newspaper of the Revenue Agency, responding to a question of a reader.
Superbonus and home bonus in the 730/2021 model and then transfer for those who have not met the deadline
If the request for credit assignment relative to super bonus and home bonus it was rejected because submitted after the deadline, you can benefit from the deduction through the 730/2021 form for a first subsidy fee and then change the way of use for the following ones?
According to the reference legislation and the clarifications already provided by the Revenue Agency, it is possible to continue following this double access track to the concessions provided.
Article 121 of the Relaunch Decree provides three options to benefit from the super bonus and other home bonuses:
- use of direct deduction at the time of the tax return;
- discount on invoice by the suppliers who carry out the interventions;
- assignment of credit to third parties corresponding to the deduction due, including banks and other financial intermediaries.
In case of use of the facilitation through discount on invoice or credit transfer, the taxpayer must communicate the choice to the Revenue Agency using thespecific model and respecting the deadline of March 16 of the year following that in which the interventions were paid.
Superbonus and home bonus, ok to deduct in the 730/2021 model and transfer for the remaining shares
As regards the expenses of 2020, there have been two extensions: one to March 31 and a second one on April 15, 2021. The beneficiaries therefore had a month more time to proceed with communications.
Who, in any case, has not respected the deadline can proceed with one modalities of provisional use.
Latecomers must, in fact, use the deduction for tax year 2020 and then they can do the assignment.
You can place the benefit in the model 730/2021 to take advantage of the first fee.
As pointed out, then, by the Revenue Agency in circular number 24 of 2020, it is possible to proceed with the transfer option also for residual installments of the deductions and then in the following years.
The operation, however, will concern all remaining allowances and will be irreversible. In any case, it is one modality applicable to expenses incurred in 2020 and 2021 and not before.