More time for the communication of the assignment of credits to the Revenue Agency for 2021 expenses thanks to the Sostegni-ter decree, but fewer and fewer financial intermediaries willing to accept them. In order to recover the expenses of last year as soon as possible, it is therefore necessary to evaluate some alternative ways. Here are which ones.
Ter support and building bonuses, more time for the communication of the assignment of credits
by Antonella Donati
Deduction of the first installment and transfer of the subsequent ones
The possibility of opting for the assignment of the credit is possible both in reference to the entire expense incurred and for what concerns the subsequent installments. In the case of the Superbonus for the expenses of 2021 it is still five installments, which instead drop to four for the expenses incurred in 2022. So one of the possible alternatives to the “all and now” transfer is to opt for the mixed solution, that is deduct the first of the five installments foreseen for the expenses of 2021 and then obtain the reimbursement of the Irpef with the next 730. You can then proceed with the transfer of the installments subsequent to the first, which must be sold en bloc and not year by year, thus re-entering the whole sum. This operation can be carried out immediately, therefore also during this year.
Assignment in the family
Alternatively, considering that the first credit transfer is always “free”, you can contact any person willing to accept the sums corresponding to the bonus, including their family members. If it is a question of professionals or holders of a VAT number, this solution is actually a possibility, as the credit purchased can be used to offset income taxes but also for VAT and social security contributions. On the other hand, the case of employees is different. In fact, those who pay personal income tax every month directly in the pay slip will not be able to use the credit to recover the taxes already paid, but only to compensate for future taxes as, in fact, the credit can only be used in compensation and cannot be asked for refund. In this case, however, there is an alternative option, namely that of being the person who has incurred the expenses that give entitlement to the bonus. In this way you can directly take advantage of the deduction in 730 and get, this time yes, the refund of the income tax paid.
Division of expenses
The deduction relating to the expenses for the restoration of the building heritage, including Superbonus, is also due to the family member of the owner of the property on which the works are carried out. Two conditions are required: it must be a family member living together before the work begins, and the property must be available to the family, i.e. it must not have been rented out. The possibility of obtaining the deduction is also recognized when the invoices are addressed exclusively to the owner of the property, and regardless of the fact that only the owner has made the relative transfers. In order for the deduction to be recognized to family members, in fact, it is sufficient to note on the invoice the share of expenditure incurred by the family member, as clarified for some time by the Revenue Agency for this reason the expense documents are not in his name, provided that the invoice is note the percentage of expenditure incurred by him. So if you are unable to give the credit to the bank, when it comes to family members with dependent work, it is worth taking advantage of this possibility.
When is the visa mandatory and when not
As for the use of credit in the declaration, when it comes to Superbonus, whoever presents the 730 or the Income form via Caf must request the compliance visa on the right to take advantage of the facility. This, however, is not necessary for those who submit the declaration autonomously, i.e. through the employer or using the pre-filled in on the Inland Revenue website. In any case, the Visa is not required for the other bonuses, not even when the swearing-in of expenses is foreseen.