Discount on invoice and transfer of credit also possible for expenses for overcoming and eliminating architectural barriers facilitated by the 75% bonus. The discount and the transfer are also available for supplies related to the works that do not require a permit, provided that the down payment has been paid by 16 February or there is a self-certification certifying «the date of stipulation of a binding agreement between the parties for the supply of the goods and services involved in the works”.
Rules of authentic interpretation are also on the way for the variants in progress and for the SOA attestations. These are some of the innovations that have matured in the context of home bonuses with the approval of a first group of amendments to the Credit Decree (Decree Decree 11 of 2023). Other changes will arrive on Monday when the Finance Commission meets again to continue with the votes on the amendments to the decree.
Architectural barriers, save the option for invoice discount and credit transfer
An approved amendment reopens the possibility of opting for the transfer of credit or for a discount on the invoice for expenses facilitated by the 75% bonus for overcoming and eliminating architectural barriers.
Hello supplies if there is a down payment, even if the work has not started
An important novelty concerns the free building works facilitated by bonuses other than the Superbonus, for which the works have not started as of February 16th. This is a condition which determines – as a result of the Credit Decree – the impossibility of accessing the transfer of credit and the discount on the invoice. With the approved amendment, however, a glimmer of light is opened and those supplies linked to works not yet started on a date prior to the entry into force of the Credit Decree are saved from the halt to sales and discounts on the invoice, provided that, by 16 February, the relevant deposit has been paid. If there is no down payment for the supplies, a second chance opens up: it is enough to have a self-certification attesting «the date of stipulation of a binding agreement between the parties for the supply of the goods and services object of the works ».
The date must be certified “both by the transferor or client and by the transferee or lender by means of a substitutive declaration of the deed of notoriety”, made pursuant to article 47 of Presidential Decree 445 of 2000.
Rules of authentic interpretation, from variants to SOA
They follow several rules of authentic interpretation. One of which concerns the variations of the Cilas presented for subsidized jobs. The Credit Decree – it should be remembered – saves the stop to sales and invoice discounts for works with Cilas presented by 16 February 2023. Now, with the approved amendment, it is clarified that if a variant project is presented which therefore integrates the Cilas above, this variant does not determine the blocking of the transfer or discount options on the invoice. In other words, the post-February 16 variant presented to supplement the first Cilas has no influence on the right to benefit from the credit transfer and invoice discount mechanisms.
It is also clarified that for home bonuses other than the Superbonus, the settlement of the costs for the works based on the Sal constitutes an option and not an obligation. Furthermore, it is stated that the expenses for the issue of compliance visas not indicated in the metric calculation and in the adequacy sworn statements by the qualified technicians are in any case deductible. Therefore, for the purposes of deductibility, visa expenses do not necessarily have to be included in the declarations of congruity and in the metric calculations.
With regard to the seismic bonus, the taxpayer is granted the possibility of making use of the remission in bonis with respect to the obligation to present the sworn statement on the risk class before and after the intervention. The remission in bonis is a tool that allows the taxpayer to make up for a lack of formal compliance, so that the oversight does not prevent him from accessing the tax benefit.
The clarifications also flow into the SOA area. In particular, it is specified that the limit of 516,000 euros for the amount of work which triggers the qualification obligation is calculated “with regard to each tender contract and each subcontract individually”. Furthermore, the SOA qualification obligation for companies that carry out home bonus works does not apply to concessions for the purchase of real estate units.
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