Transfer home bonus balances by the deadline of March 16, 2020

Transfer of home bonus balances by the deadline of March 16, 2020: This is the date specified on the calendar in order to exercise the option stipulated in the reboot decree. What compromises is involved and how to proceed?

Transfer bonus balance home, And the March 16, 2021 The Limit To celebrate on the calendar for those who intend Transfer For other subjects thanks accumulated amounts The works carried out during the year 2020.

File transfer function “Reporting option related to interventions for building stock recovery, energy efficiency, seismic hazards, PV systems and shipping poles”-Useful for implementing appropriation allocation, active-in Revenue Agency portal from October 15, 2020 It applies what was created with Decree of relaunch.

From the environmental reward to the facade reward, there is A series of benefits Which plusDirect use In the form of a discount, there are two other alternatives:

  • contribution, In the form of Discount on the amount due Up to a maximum equal to the consideration itself, upfront by the supplier who implemented the interventions and the latter recovering it in the form of a tax credit;
  • Transferring credit to other subjects, including credit institutions and other financial intermediaries.

Sale of home bonus credits by the March 16 deadline for Business 2020

However, there is a specific limit that must be respected, as stated in Judgment No. 283847 of August 8, 2020.

“The communication is sent electronically exclusively to the Revenue Agency starting with October 15, 2020. Notice must be sent By March 16th From the year following that in which the expenses that give the right to deduction were incurred. “

For 2020 related expenses, it is necessary to proceed with Sale by deadline March 16, 2021.

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In general, assignment of credit applies to Variety of home bonuses Which you are entitled to for works carried out during 2020 and 2021.

In particular, it is possible Go ahead with the sale In the following cases:

  • Building stock recoveryArticle 16 bis, paragraph 1, letters a) and b), of TUIR;
  • Energy efficiencyArticle 14 of Legislative Decree No. 63 and Paragraphs 1 and 2 of Article 119 of Legislative Decree No. 34 for 2020;
  • Adopting anti-seismic measuresArticle 16, paragraphs 1 bis to 1 seventy of Legislative Decree No. 63 of 2013 and Article 119 of Decree-Law No. 34 for 2020;
  • Restoration or restoration of the facade of existing buildingsArticle 1, paragraphs 219 and 220 of the Law No. 160;
  • Photovoltaic installationArticle 16 bis, paragraph 1, letter h) of the Unified Income Tax Law referred to in the Presidential Decree of December 22, 1986, n. 917, including the interventions referred to in paragraphs 5 and 6 of Article 119 of Legislative Decree No. 34 for 2020;
  • Installing charging stations for electric carsArticle 16 ter of the legislative decree n. 63 of 2013 and Paragraph 8 of Article 119 of Legislative Decree No. 34 of 2020.

For interventions that includeQualified technician intervention To check il Compliance with requirements By decrees referred to in Paragraph 3 ter of Chapter 14 of Legislative Decree No. 63 of 2013 For the corresponding correspondence of the expenditures incurred in relation to the supported interventions (paragraphs 1, 2 and 3 of Article 119 of the Re-operation Ordinance), the communication must be sent Starting from the fifth business day after its release by ENEA Receipt of sending the expected certificate.

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How to contact the Home Rewards Sale by the March 16, 2021 deadline

for every Sale of Home Reward Credits at 2020 Spend, The form must be sent to the Revenue Agency “Reporting option related to interventions for building stock recovery, energy efficiency, seismic hazards, PV systems and shipping poles”.

Invoice Debit and Credit Transfer Contact Form
Download the form that will be sent starting October 15, 2020

As stated in instructions, The Transmission mode Change according to Franchise type:

  • For Regular discounts, The procedure can be followed Directly from the beneficiaries Discount or middleman;
  • In case superbonus, 110% offIt should be the communication related to the interventions made on the real estate units It is sent exclusively by the entity that issued the compliance visa, In the case of interferences on common parts of buildings,Condominium managerDirectly or through an intermediary. However, the issue of issuing a visa is required Data validation and verification Related to visa compliance, sworn statements and testimonials.
Instructions for filling out the balance transfer form
Reporting option related to interventions to restore building stock, energy efficiency, earthquake risks, PV systems and shipping poles – Revenue Agency Instructions (Issue 12 October 2020)

Within The deadline is March 16, 2021 The contact form must be submitted to the Revenue Agency, exclusively electronically, through Web service Available in the reserved area for Institutional portal Or by using the telematics channels of the revenue agency.

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