Remission in bonis and superbonus: race to the final obligations

The deadline for late notification, through the so-called “remission in bonis”, of the transfer of tax credits deriving from Superbonus and building renovation interventions expires on November 30, 2023, in accordance with the provisions of the art. 2-quinquies of Legislative Decree no. 11/2023 (so-called “Cessions Decree” or “Cessions Block Decree”), converted with law no. 38/2023.

In particular, by the aforementioned date it will be possible to exercise the option for the transfer in relation to the tax deductions accrued with reference to the expenses for building interventions incurred in 2022 and for the remaining unused installments relating to the expenses incurred in 2020 and 2021.

This course aims to analyze compliance expiring next and to better illustrate the steps that the taxpayer must take to benefit from the same. In order to provide a complete picture of the fulfillment in question, also taking into account the next deadline for the superbonus with a 110% rate scheduled for next 31/12, during the course we will also focus on the next deadlines regarding deductions buildings and what requirements must be paid attention to in relation to them.