Therefore, there are still days to send the communication of credit transfer for tax deductions on the house for which you intend to use the option. With the provision of March 30, 2021, signed by the director of the Revenue Agency Ruffini, the deadline for sending communications, which was last set at March 31, was in fact further postponed to April 15, 2021.
Deductions and expenses
Interested in the extension are all those who last year incurred expenses for the implementation of interventions for which 50% deductions are due for renovations, the eco-bonus, facade bonuses, and for the Superbonus. In the latter case, it is possible to send the communication only after the completion of the works or the first stage of progress of the works, and the compliance visa is required.
Assignment without choice limits
The visa is not required, however, to be able to carry out the transfer of credit for other deductions. In this case, all expenses incurred from 1 January 2020 onwards are allowed. The credit can be transferred not only to suppliers and banks but also to family members who can then use the deduction in the next tax return. Those who are still uncertain, however, will be able to use the deduction this year and take advantage of the credit transfer for the remaining installments from next year.
The procedure
The communication relating to the expenses incurred in 2020 must be sent via the specific web application or the telematic channels of the Revenue Agency by Thursday 15 April. In the case of a Superbonus for which a compliance visa is required, the sending is charged to the Caf or the person who issued it.
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