Superbonus, a new extension of Revenue Agency Communications

there Transforming Sostegni ter decree into law (Official Gazette No. 73 dated March 28, 2022) Important changes, regarding invoice discounting and credit allocation To be reported to the Revenue Agency, with a view to identifying Superbonos. This is a postponement of the deadline, initially set for March 16, then to April 6, and with this additional intervention, it is still being extended.

Let’s see in detail what is changing.

Superbonus, confirmed the extension to send communications to the tax authorities

there Extended termsin fact, is the result of the revenue agency software update necessary for electronic transmission of communications after Superbonus confession (And building rewards in general).

Sostegni III Decree (in Article 10 IV), during transformation with Law No.. 25/2022, post grant extra time to move Communications to exercise the options of debiting the consideration or transferring the balancethus moving the deadline from April 7 to April 29, 2022. Technical instructions and collection and control software have also been posted in line with the new deadline on the Agency’s website, to allow transferees to collectively submit applications for acceptance or rejection of credits, electronically, without the need to use the platform’s graphic interface.

Not just Superbonus, for those who deserve an extension

As defined by AE, the extension relating to communication transmission times It’s not just about Superbonus, but also other building bonuses. Specifically, the same applies to tax deductions payable for interventions – both on real estate units and on common parts of buildings – from:

• Building renovation
• restoration or restoration of the facade of buildings;
• Energy rehabilitation
• Reducing earthquake risks.
• Installing solar photovoltaic systems and infrastructure for charging electric vehicles.

However, for both Superbonus and building bonuses in general, the new terms apply to Expenses incurred in 2021 and unused premiums relating to 2020 expenses.

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Superbonus, how to send contact to revenue agency

The Connectivity Software Options for Building Interventions and Superbonus (can be downloaded here) Allow Compilation Communications of the interventions – related to both individual real estate units and common parts of buildings – and allows the creation of a relative file to be transmitted electronically.

The application can be used by individual beneficiaries, condominium managers and brokers. The data entered in the same will then flow to Pre-completed tax return 2022 (here are the instructions for requesting it).

Needless to say, as FiscoOggi (Journal of the Revenue Agency) pointed out, Clause 2 of Article 10 IV – by postponing the deadline for sending the letter – has also been postponed. Deadline when pre-packaged ads will be available Online from the tax authorities.

Specifically, it will be shown this year by May 23 2022instead of the normal April 30 (Here instead, how the pre-packaged 730 works and the data to be entered).