Home bonus, reporting of renovation costs with possibility of extension until March 31, 2024

Home bonus, extension On the horizon for Reporting restructuring costs.

To fulfill what matters to him Residential unit managersThe normal deadline for transferring data on costs incurred in 2023 has been set March 16, 2024. The hypothesis in this area is: The deadline has been postponed to March 31.

The request to defer compliance is submitted by National Council of Certified Public Accountants and Accountantswhich he invites specialists to in the press release of February 19 “Wait a few days” To prepare for compliance.

In the field not only hypothesize the extension of the deadline but also review the data to be sent.

Home bonus, reporting of renovation costs with possibility of extension until March 31, 2024

Reporting on renovation costs is an obligation that annually calls into question condominium administrators, who are required to relay data on amounts incurred during the previous year for building heritage restoration and energy rehabilitation of common areas.

From the renovation bonus to the environmental bonus, and even the expenses included in the fantastic 110 percent bonus, the The call expires on March 16, 2024 It is one of the useful steps that the revenue agency takes to prepare Pre-compiled tax return.

However, the posting and setting rules have become increasingly more complex, reflecting the complexities of bonus construction and in particular the changes that have repeatedly affected Super Bonus regulation over the past year.

Operational complications are then accompanied by: Tight submission deadlines Communications by condominium officials: The revenue agency's software was only published on February 14 So far, less than a month before the March 16 deadline, specifications and technical instructions are still only available in draft form.

On the same Custom section We read on the Revenue Agency portal that the published software is in a non-final version, taking into account that it is awaiting the provision of the relevant technical specifications and:

“Electronically generated files cannot be sent until the communication is posted with notice on the Telematic Services website.”

Hence, one request is made on several fronts Deadline extension And finally, it was CNDCEC To request intervention from the Revenue Authority.

The news is available in Press release dated February 19which the National Council of Accountants informs that through the treasurer and the representative of the tax district, Salvatore RegalbutoAnd he asked:

“An appropriate extension of the deadline for sending data on expenditures for interventions for building heritage restoration and energy rehabilitation to the Revenue Agency, for the purposes of pre-processing of the pooled declaration taking into account the timelines by which the pooling program was provided.

Extension, according to what was reported Sole24Orecan bring Expires March 31stWith a two-week postponement for preparing the report and sending it electronically by housing unit managers.

Report residential renovation costs, and stop sending home rewards subject to credit and debit on the bill

However, what is at stake is not only the request for a deadline extension, but also an extension of the deadline Comprehensive compliance review.

The CNDCEC also requested the cancellation of the obligation in relation to the data of expenditures already subject to it Transfer credit and debit invoice.

The request is motivated by the fact that these accusations are already the subject of specific communications, and on the operational frontThe revenue agency will already have useful data available To prepare a previously compiled tax return.

The doors of the Tax Office are not closed to possible corrections:

“The Revenue Agency evaluates cases in which compliance could be avoided and, therefore, registrants are invited to wait a few days for the relevant preparation because it is likely that the Agency will quickly, in addition to postponing the deadline for submission, identify cases related to expenditures for interventions that may not be completed.” Sending it, after it was subject to balance transfer or invoice discounting.”

This is stated in the press release of the accountants and in the information submitted to the regional federations of the category signed by the National President Elbano Di Nuccio.

So we stay Waiting for newswith specific requests also at the forefront Penalties Provided for violations in the context of communications aimed at finalizing the previously compiled tax return, which are considered disproportionate to the category:

“Currently, in fact, in the event of deletion, delay or incorrect transmission of data relating to healthcare expenses or other expenses giving the right to deductions from income or tax deductions, the applicable penalty is equal to 100 euros per communication, with a maximum of 50,000 euros.” If the report is sent correctly within sixty days of the specified deadline, the fine will be reduced to a third and a maximum of 20,000 euros.”

It is an issue that therefore requires corrective measures, which cannot be ruled out from falling within the broader chapter of Review tax penalties stipulated in the new legislative decree on tax reform, which the government is currently working on finalizing.