Superbonus 110% official Revenue Agency guide and circular

Super ecobonus 110% the new one has arrived official guide of the Revenue Agency while for the next week, according to what was announced by the Director Ruffini, the relative circular will be issued, with the first instructions on the news provided by the relaunch decree.

The Superbonus guide of the Revenue Agency contains a first informative illustration of the main deduction news introduced by the Relaunch Decree while the interpretative circular will list the works admitted to the super deduction, who the beneficiaries are, how the credit transfer and the discount on the invoice work and above all how to use these two important news.

Also from the director Ernesto Maria Ruffini, the first details also arrived on what data to communicate, how to exercise the option for the discount on the invoice and for the transfer of the Superbonus of 110%.

Super Ecobonus Guide 100% Revenue Agency pdf:

Here is the Superbonus guide in pdf,

Superbonus 110% how it works:

The Director of the Ruffini Revenue Agency, regarding the Superbonus Ecobonus 110% and Sismabonus 110% has announced the following characteristics:

  • 110% super bonus recipients: condominiums, natural persons who do not carry out business activities, independent institutes of public housing, undivided housing cooperatives, third sector entities and amateur sports associations.

Cadastral categories A / 1, A / 8 and A / 9 excluded from the Superbonus 110%:

As always remembered by Ruffini, the superbonus 110% is not up to par for interventions carried out on residential real estate units belonging to the cadastral categories:

In this regard, however, the President of Confedlizia Spaziani Testa intervenes, who in our interview says that the fact of not having included these cadastral categories in the bonus is a triple error:

The exclusion of housing in the cadastral categories A / 1, A / 8 and A / 9, for example, is a triple mistake.

  • First of all, it is a purely ideological discrimination: it is not clear why, in the face of the declared general interest in energy efficiency and seismic improvement of the Italian real estate assets, distinctions must be made between properties of one type or another.

  • In the second place, this exclusion risks hindering the execution of the interventions in all those condominiums in which real estate units of different cadastral categories coexist, in which – predictably – the owners not admitted to the incentive will hinder (or in any case do not favor) the decisions of the ‘meeting.

  • Third, the chosen distinction criterion, even though it is now consolidated, is completely arbitrary: the category A / 1 houses, for example, are not necessarily “luxury” (indeed, often they are completely ordinary houses) and, however, the criteria with which they are thus framed by the Revenue Agency are not transparent, while they should be indicated in a provision at least of a regulatory source”.

Superbonus 110% admitted interventions:

The super tax deduction of the Superbonus 110% – as Ruffini points out – is due to the following interventions allowed:

  • both for the “driving” interventions (thermal insulation of opaque surfaces affecting the building envelope with an incidence greater than 25% of the surface, replacement of existing winter air conditioning systems with systems for heating, cooling or the supply of particularly high-performance domestic hot water, anti-seismic interventions);

  • both for the “towed” interventions performed jointly (energy efficiency that entitles the eco-bonus, installation of infrastructures for charging electric vehicles, installation of photovoltaic solar systems).

If the intervention carried out falls into several bonuses, the taxpayer will be able to take advantage of only one of the aforementioned concessions while if he carries out several interventions attributable to different types of concession, each facility will be available, within the respective spending limit, provided that they are distinctly the expenses relating to the various interventions are accounted for and the obligations envisaged for the individual deduction are respected.

How to access the Superbonus 110%: visa of conformity and asseveration

To access the 110% superbonus you need to:

  • the “driving” interventions must ensure the improvement of at least 2 classes energy efficiency of the building, or, if not possible, the achievement of the highest energy class.

  • Compliance visa of the data relating to the documentation certifying the existence of the conditions that give the right to the tax deduction, issued by the intermediaries authorized to transmit the returns electronically, as well as by the managers of the Caf. The visa is in addition to all other documents to take advantage of the restructuring bonuses, ecobonus, sismabonus etc. today.

  • Certification or certification by technicians qualified to issue energy certificates (or professionals in charge of structural design or works supervision) that certify the existence of technical requirements and the adequacy of the expenses incurred. A penalty of € 2,000 to € 15,000 is foreseen in the event of non-release or unfaithful documentation.

Super bonus 110% discount on invoice and credit transfer

the director Ruffini finally also talks about the other important news: invoice discount and credit transfer going to also provide some first explanations.

THE GUIDE recalled that the subjects they support over the years 2020 e 2021 expenses that fall under certain interventions, including those aimed at energy saving of buildings and earthquake-proof ones, and those for Superbonus 110%, can opt, instead of the tax deduction to be declared in the tax return, alternatively for:

  • invoice discount, ie a contribution in the form of discount on the price due, up to a maximum amount equal to the consideration itself, advanced by the supplier and which the latter can recover with a tax credit;

  • credit assignment corresponding to the deduction, with the possibility also of subsequent transfer to other subjects, including credit institutions and other financial intermediaries.

Tax credits can then be used in compensation, with the same division into annual shares with which the deduction would have been used (5 or 10 annual shares).

There is also one platform to sell the eco-bonus 110% which will be located inside the tax drawer. The taxpayer must communicate the transfer there; the assignee must, in turn, accept the credit by accessing his personal page on the Revenue Agency website.

The cession can be placed in favor:

  • of other subjects (natural persons, including self-employed or corporate workers, companies and entities);

The subjects who receive the credit have, in turn, the faculty of assignment.

This possibility is also foreseen for the following types of interventions:

  • of recovery of the building stock (letters a), well) of article 16-bis of the TUIR)
  • of recovery or restoration of the facade of existing buildings (so-called bonus facades);
  • for theinstallation of charging stations for electric vehicles (Art. 16-ter of Decree Law no. 63 of 2013).