Home » Superbonus, stop to credit transfers: here’s what changes

Superbonus, stop to credit transfers: here’s what changes

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Superbonus, stop to credit transfers: here’s what changes

Superbonus, from the stop government to the transfer of credits: this is how the discount on the invoice jumps

The umpteenth “perfect storm” comes crashing down on Superbonus. The facilitation introduced in 2020, which allows you to take advantage of a fiscal detraction by and building works related to energy efficiency or the renovation of buildings, seems to have reached the terminus. Il government has in fact decided to “close the taps”, approving in the Council of Ministers (and already landed in the Official Gazette), the decree which sanctioned the stop allo invoice discount and to all transfers of tax credits relating to building bonuses, starting precisely from superbonus al 110%. Il decree concerns the transfer of tax credits relating to expenses for interventions in the field of building heritage recovery, energy efficiency and superbonus 110%anti-seismic measures, facades, photovoltaic systems, charging stations and architectural barriers.

The go-ahead for the decree change Therefore the structure of the assignment of credits and the discount on the invoice (but not for everyone): the Meloni government has in fact specified that those who have already started the works or communicated the which (the Sworn Work Start Notice) will still be able to apply the old rules to liquidate the bonus, for the others, however, only the tax deduction remains. This means that i bonus award (superbonus, ecobonus, facade bonus, earthquake bonus), they have not disappearedbut remained “accessible” only in a single version.

READ ALSO: Superbonus, response of companies to the government: “Let’s stop the works immediately”

Superbonus 110%, here are the main changes

1- Stop the discount on the invoice and the transfer of credit

From today for interventions related to building bonuses the discount options on the invoice can no longer be used and of credit assignment instead of the deduction, with the exception of those for which the Cila has already been presented. Salta then the possibility of assigning credits related to: expenses for interventions of energy redevelopment and interventions by renovation important first level (energy performance) for the common areas of condominium buildings, with a value of the works equal to or greater than 200,000 euros; expenses for measures to reduce seismic risk built on the common parts of condominium buildings or built in the municipalities falling within the areas classified as seismic risk 1, 2 and 3, through the demolition and reconstruction of entire buildings, carried out by construction or property renovation companies, which provide for the subsequent sale of the property.

READ ALSO: Green houses directive, green light from the European Parliament: the controversy is mounting

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