The Super Bonus 110%As we know, it gives the beneficiaries who benefit from the incentive with alternative options to choose also for the method of distribution in SAL.
This allows you to monetize earned credit more quickly and also allows you to divide the interventions to be carried out in different stages, taking advantage of the advantage several times.
To find out more, read:Superbonus, Bonus Casa, and SAL: Let’s be clear“.
However, what we are facing today is a particularly interesting case, in which the taxpayer claims to have incurred, at the turn of two different years, Superbonus expenses that fall within the same SAL.
How do you act in these situations? What year should the connection indicate and which expenses can be included in the SAL?
Let’s dig deeper below.
Super Bonus 110%: SAL expenses between 2021 and 2022
Today’s topic was recently addressed with Answer 56 from January 31, 2022 Revenue Agency.
Here is the moment to be the owner of a single family building rated F/2 (So cooperateEquipped with a heating system.
Reports that the building is currently undergoing building interventions eligible for 110% Superbonus, such as:
The petitioner states that for expenses related to the above interventions, he would like to take advantage of the 110% Superbonus through the alternative option of transferring the tax credit to a bank, as well as opting to split into SAL.
In this regard, he claims that he paid an advance payment to repay the interventions in 2021, and announces that in 2022 he will pay more advances in addition to the final balance.
However, the petitioner states that there are supply delays and that the first SAL that references Superbonus 110% interventions will be issued in 2022.
Having thus incurred expenses at the turn of two different years attributable to the same SAL, it asks to know:
- whether the appointment is possible;
- Annuity should be indicated in the compilation of communications for alternative options.
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SAL 2022: The principle of cash is followed
In response to the taxpayer, Inland Income first explains the basic rules needed to take advantage of the 110% Superbonus through alternate options and choose to split into SAL.
First of all, remember that each SAL must correspond to a percentage of the work performed equal to at least 30%. Furthermore, no more than 3 SALs can be submitted per blanket intervention (including the end-of-business intervention).
In this regard, the Agency states that it is possible to exercise options credit assignment Based on Discount on the bill Using the SAL method, only if each SAL indicates at least 30% of the work performed. Legislation that dictates Re-launch decree On the other hand, it does not provide for the possibility that the SAL may refer to different tax periods.
For this reason, after the taxpayer confirms the issuance of the first SAL in 2022, it is believed that this will refer only to expenses incurred from January 1, 2022 onwards.
This is because in these cases the so-called “monetary principle” is applied, on the basis of which only costs relating to a specific reference year are taken into account.
110% Super Bonus: Refund of unused premiums in 2020 and 2021
As for expenses realized in 2021, or advances that the taxpayer claims to have paid, they will be able to take advantage of the 110% Superbonus on the tax return related to the reference tax year.
If the taxpayer does not want or cannot access it by direct debit, he can still do so through immediate sale or debit.
In fact, the contact form for alternative options also provides the possibility to request the use of the remaining discount installments that have not yet been used, which refer to the years 2020 and 2021.
Therefore, the applicant has to send separate communications for the expenses indicated in 2021 and for the expenses indicated in 2022. The first SAL may in any case refer exclusively to expenses incurred in 2022, so the annual should be indicated on the form will be year 2022.
To find out how to submit the form in case of installments that have not yet been used for 2020 and 2021 read our website The Complete Guide to Compilation of Communications.
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