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Posted on: 24/07/2020 17:38
arrives the 110% superbonus guide, of the Revenue Agency, which explains everything there is to know about the facilitation introduced by the relaunch decree. The measure introduced the possibility for taxpayers to choose, as an alternative to the direct use of the envisaged deduction, to obtain a discount from the suppliers of the goods or services, the discount on the invoice, or to assign the credit corresponding to the deduction due (WHO IT PDF).
The incentive consists of a deduction of 110% of the expenses incurred from 1 July 2020 to 31 December 2021 for interventions that increase the energy efficiency of buildings and for anti-seismic ones. The guide also provides indications on the possibility introduced by the relaunch dl to sell the deduction or to request an immediate discount from the supplier with the possibility for the latter to sell it further.
The superbonus is recognized at the rate of 110% of the expenses, to be distributed among the entitled parties in five equal annual installments. It can be requested for the documented and remaining expenses borne by the taxpayer incurred from 1 July 2020 to 31 December 2021 for interventions carried out on the common parts of condominium buildings, on independent real estate units and on individual real estate units (up to a maximum of two). It cannot be used, however, for interventions carried out on residential real estate units belonging to the cadastral categories A1 (stately homes), A8 (villas) and A9 (castles).
The deduction is primarily due for interventions aimed at increasing the energy efficiency of buildings and anti-seismic measures. To these types of expenses, called drivers, are added other interventions, provided however that they are carried out jointly (‘towed’) with at least one driver intervention: this category includes, for example, the installation of photovoltaic systems connected to the electricity network on buildings and columns for charging electric vehicles.
Regarding the beneficiaries, the natural persons who own or hold the property (for example owners, naked owners, usufructuaries, tenants and their families), condominiums, autonomous institutes of public housing (IACP), undivided housing cooperatives can access the Superbonus , non-profit organizations and registered amateur sports associations and clubs, for the sole works dedicated to the changing rooms. The guide clarifies that the IRES subjects (and, in general, the owners of business or professional income) can access the Superbonus only for the participation in the costs for driving interventions, carried out on the common parts of buildings.
The relaunch decree introduced the possibility for taxpayers to choose, as an alternative to the direct use of the envisaged deduction, to obtain a discount from the suppliers of the goods or services (discount on the invoice) or to assign the credit corresponding to the deduction due. This opportunity concerns the expenses incurred in 2020 and 2021 for the interventions to which the Superbonus applies but also for the interventions of recovery of the building heritage, recovery or restoration of the facade of the existing buildings (bonus facades) and for the installation of photovoltaic solar systems and columns for charging electric vehicles and provides for the possibility of subsequent transfers by the transferee.
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