Economy

Superbonus 110, the maximum circular from the Revenue Agency with clarifications on support

Superbonus 110 percent, Publication No. 23 of June 23, 2022 from the Revenue Agency. The practice document summarizes the clarifications provided regarding the deduction: from beneficiaries to concessional interventions passing through the respective premises and the selection of credit transfer and invoice discounting.

Super Bonus 110 percentFurther clarifications with respect to those already provided by the Revenue Agency on several occasions arrive with Issue 23 issued on June 23, 2022.

The practice core document reviews various relevant aspectsfacilitation Filed Under Reboot Decree: Come On Threads Who can benefit from it buildings Interested, passing through the types Interventions Expenses accepted for deduction.

In the last part of the post clarifications were given about the options for indirect use of the discount, which are also valid for other construction bonuses, namely: credit assignment and here Discount on the invoice.

Finally, explanations were given regarding the number general contractorsubordinate Data under section Born in Compliance visa.

Superbonus 110, the maximum circular from the Revenue Agency with clarifications on support

The superbonus 110 percent is a topic illustrations Revenue Agency.

there Circular No. 23 of June 23, 2022 It summarizes the many aspects on which explanations have been given by the tax authorities.

much me Topics Inside the full practice document, 130 pages:

  • people who can take advantage of the bonus;
  • Concerned buildings
  • Types of Interventions
  • expenses recognized for deduction;
  • Option to debit invoice or credit transfer as an alternative to debit;
  • procedural requirements.

all of these overall arguments It contains the innovations that have taken place in the complex regulatory framework, which has seen a series of numerous interventions in the past two years.

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in hypothesis From the practice document it was actually highlighted:

This post provides a summary of the clarifications made on the topic of Superbonus…

…and the accompanying guidelines”

A summary of the clarifications is provided after consultation with the Ministry of Economic Development, the National Energy and Environment Agency (Enea) and the advisory committee formed in the Supreme Council for Public Works.

Still up front also explains that:

“This circular provides clarification of the Superbonus regulations applicable on the basis of the different types of beneficiaries, premises affected by interventions and expenditures acceptable in the support, and finally key aspects relating to the option of debiting an invoice or waiving the corresponding appropriation of deduction owed and related actions required.”

the only ones excluded news From today’s practice document are those envisaged before Help Decreewhose transformation law is currently facing the parliamentary process.

The first clarifications of the aid decision came with Circular No. 19 of 2022.

The Revenue Agency’s Maximum Circular also summarizes Intervention deadlines Which gives the right to a deduction that was followed by its extension with various legislative interventions, from the 2022 Budget Law to the Assistance Decree.

The deadlines that different recipients must take into account are set out in summary table.


The first aspect that is taken into consideration is the aspect that can benefit from the subsidy. Specific paragraphs are assigned to the following Beneficiary Categories:

  • Owners and owners of natural persons (“outside the conduct of business, arts and professions”) for various reasons;
  • Independent public housing institutes (IACP) and similar social purpose entities;
  • undivided housing cooperatives;
  • ONLUS, voluntary organizations and social promotion associations;
  • amateur sports associations and associations;
  • Renewable Energy Communities;
  • State administrations and regional public bodies.
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The indicators for the respective buildings are summarized, which are the characteristics that fall at the end of the works within one cadastral categories Other than A/1, A/8, A/9 and related attachments.

Among the explanations given, for example, are those related to buildings located within areal class A / 9which can be up to a maximum discount if it is open to the public.

More specification regarding units under construction or definition, which fall under Areal categories F/3 and F/4or for example properties used illegally by individuals outside the business.

Remain on explanations regarding the types of buildings, the characteristics that define the condominium, and Super condominium and the Minimal condominium.

Superbonus 110 percent: from intervention types to balance transfer and bill discounting

Their interventions are summarized in the Revenue Agency’s Bulletin right to discountwith a focus on the drive and towing business, both in terms of super bounty and 110 percent sismabonus.

Specific paragraphs are devoted to the following works:

  • demolition and reconstruction interventions with an increase in volume;
  • Interventions “Leadership” energy rehabilitation;
  • Interventions “Leadership” Anti-seismic.
  • repair or local interventions, interventions in sediment areas;
  • Interventions in historical centres.
  • Remove architectural barriers.
  • replacement of windows including fixtures;
  • photovoltaic systems
  • electric car charging poles;
  • 75% discount for interventions aimed at overcoming and eliminating architectural barriers in existing buildings

Another aspect to be taken into consideration is that of Expenses recognized as deductibleFocusing on the accumulation of the maximum deduction while contributing to the reconstruction.

The last part is for an option Discount on the bill or to choose credit assignment As an alternative to direct use of discounts.

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The clarifications in this case refer to all Construction Perks for which the options provided for in Section 121 of the Restart Ordinance can be chosen.

The aspect in which the above indicators are summarized is in relation to i uThe Business progress status.

Taxpayers will be able to choose the credit assignment provided at least the first SAL refers to 30% of interventions. Otherwise, you can only choose direct use through discount.

It does not affect the fact that the interventions are carried out in different tax periods.

in case if Interventions of different typesBusiness progress takes into account each type of facilitating intervention.

The credit transfer option can also be exercised if credit sales are not contractually specified.

On the different sides of the facility will comerevenue agency The event will take place checkups referred to in point 5.4 of the respective circular.

Revenue Agency – Publication No. 23 of June 23, 2022
Energy efficiency deduction and seismic risk reduction interventions for buildings, as well as the option to sell or reduce in lieu of the deduction provided for in Articles 119 and 121 of the Decree-Law May 19, 2020, n. 34 (Restart Decree) Converted with Amendments By Law of July 17, 2020, No. 77 – Further clarifications.

Thelma Binder

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