Changes introduced by Decree-Law n. 11 of 2023 led to a review of bill discount options and credit transfer for construction bonuses, including the boiler bonus. Although most cases no longer allow you to take advantage of these benefits, there are still exceptions that allow you to take advantage of a discount or customization.
the rewards Water heater It provides an opportunity to save taxes for those who need to install a boiler in their homes. However, with the entry into force of Decree Law 11 On February 16, 2023, changes were made to the options invoice discount And credit assignment For building bonuses, including the boiler bonus. This article will provide an overview of the new rules and exceptions that still allow you to enjoy these benefits.
Changes introduced by Decree-Law n. 11 of 2023
The decree-law states that from February 17, 2023, it is no longer possible to choose debit on invoice or credit transfer for rewards building, including the cauldron bonus. This decision represents a significant change in the management of tax benefits related to building renovations.
Works with qualified title or in free construction
Despite the new rules, there are some exceptions that still allow you to take advantage of a bill discount or balance transfer. These exceptions relate to jobs that Eligible title was introduced By February 16, 2023 Hey Free construction work launched on the same date.
Interventions in the common areas of the condominium
Another exception is iInterventions in common areas condominiums. In these cases, in addition to respecting the date of authorization or the start of the works (if the construction is free), it is necessary to adopt a decision approving the works by February 16, 2023.
Bill discount exceptions
In addition to the above exceptions, the ordinance provides that debit on invoice and credit transfer for Architectural Barriers Bonus 75% And for the interventions carried out in the affected municipalities Specific seismic or meteorological events. In addition, these benefits extend to the work done by entities such as the IACP, housing cooperatives, and not-for-profit organizations.
The new rules apply to the cauldron bonus
Since the boiler bonus is part of the free construction work, it is important to note that in order to benefit from the discount on the invoice or the transfer of the balance, it is necessary to comply with the conditions stipulated in the exceptions established by the decree. Therefore, in order to obtain these tax benefits, it is crucial that a time requirements they Contractual agreements satisfied.
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