The deadline for late notification, through the so-called “exemption in goodness”, for the transfer of tax credits derived from Superbonus and building renovation interventions expires on November 30, 2023, according to the provisions of Art. 2-bis of Decree Law No. 11 of 2023 (the so-called “Stops Decree” or “Stops Prevention Decree”) converted by Law No. 11 of 2023 38/2023.
In particular, by the above-mentioned date, it will be possible to exercise the transfer option in respect of the tax deductions accrued in relation to expenses for construction interventions incurred in 2022 and the remaining unused premiums related to expenses incurred in 2020 and 2021.
This course aims to analyze compliance It ends after that And to clarify the steps that the taxpayer must take to make better use of it. In order to provide a complete picture of the fulfillment in question, also taking into account the next 110% super bonus deadline scheduled for next 12/31, we will also focus during the course on the following deadlines regarding building deductions and what requirements need to be taken care of in relates to it.
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