Il superbonus it extends over time and allows more taxpayers to use it directly in their tax return. In the event that the assignment of the credit cannot be implemented, it will also be valid for the works paid for in 2022. The Agency delle Entrate provides the first information dedicated to the law.
The reason for the credit spreader
The goal is to enable taxpayers to effectively use the deductions relating to last year in the statement. The average expense referring to the 110% bonus was 113,845 euros for single-family homes, while the use of money for independent units amounted to 96,877 euros. In summary, the deductions require between 10,000 and 50,000 euros a year, figures that are unmanageable for most Italians. In fact, the use requires from 40 thousand euros of income and at least 70 thousand euros in the case of the other units. At this juncture, therefore, the conversion law of the Cessioni decree is advancing.
A note from the Revenue Agency reads: “The superbonus deduction relating to expenses for energy efficiency, earthquake bonus, photovoltaic and electric vehicle charging stations, incurred from 1 January to 31 December 2022, can be divided into ten annual installments starting from the 2023 tax period on taxpayer’s option.”
The timings
The credit spreader is extended in ten installments. There condition necessary to obtain it is that the annual fees are not indicated in the declaration. As regards the year 2023, only the subdivision into four annual quotas is envisaged and they are not considered other hypotheses.
How to log in?
The option of ten installments must be requested in tax return for 2024 but referred to the 2023 tax year. A very important factor, after the choice of installments has been communicated, it will not be possible to change the option during construction. For example, it will not be allowed to switch to credit assignment in single installments and therefore it will be necessary to continue with the ten installments per year.