Superbonus with credit transfer, can the individual condominium choose the deduction for towed works?

The rights of choice of each condominium with reference to the possibility of choosing whether or not to take advantage of alternative options to the direct deduction for Superbonus interventions have been clarified by the Revenue Agency with circular 24/2020. The document specified that “In the event that several subjects incur costs for interventions carried out on the same property of which they are owners, each will be able to decide whether to directly benefit from the deduction or to exercise the options provided, regardless of the choice made by the others”.