Be careful not to rely on a Superbonus that you may ultimately not get. The dossier must be drafted in an irreproachable manner by qualified technicians and experts in this legislation. This is because the Revenue Agency has recently proposed some restrictive interpretations of the legislation. There will be no discounts when applying the law and verifying the conditions.
A first interesting aspect concerns the methods of discharging the expenses incurred. Circular 24 / E of 2020 specifies that if the expense incurred by the taxpayer is 30,000 euros, the total credit will be 33,000 euros. ie equal to 110% of the expenditure itself. The supplier, in the event of a credit transfer by the customer, will deduct the greater sum of 33 thousand euros.
If, on the other hand, the supplier applies a partial discount, the credit will be calculated on the discounted amount. For example, if the supplier applies a partial discount of € 10,000.00 on the expense amount of € 30,000.00, the supplier will accrue a credit of € 11,000.00.
Revenue Agency and restrictive interpretations on Superbonus 110%
The remaining 22,000.00 euros of deduction due will be deducted from the tax return by the taxpayer himself. Therefore, they will not be lost.
This is because the various payment systems or, better still, the ways in which deductions can be used, can also be combined and alternated with each other. The taxpayer may also decide not to personally deduct that credit of 22 thousand euros from his return. But it may sell them to other parties involved in the operation. For example, even to financial operators. Thus breaking down any remaining credit towards them.
Not to be overlooked are the necessary technical steps. Which are mainly two.
First of all, the compliance visa. It concerns the conformity of the documentation from which the presence of all the elements that give the right to the tax deduction are obtained. The visa must be affixed by the persons authorized to electronically transmit the declarations. It’s about the accountants. Both doctors and accountants. And of the CAF.
Secondly, the technical certification. It is the fundamental declaration, with which the technician in charge declares that the works carried out are suitable for achieving the energy saving objectives and that the costs incurred are reasonable. The certification must be sent to theENEA, which in turn will transmit the evaluation, positive or negative, to the Revenue Agency. From this evaluation, essentially, the consent or not to be able to take advantage of the Superbonus 110%. And as we said there will be no discounts. But very careful evaluations.
Revenue Agency and restrictive interpretations on Superbonus 110%: this explains why.
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