The Revenue circular dedicated to the superbonus and home bonuses arrives (number 33 of 2022), which aims to definitively clarify the responsibility of the buyers of tax credits. This is a key step in unblocking the transfer market after the changes introduced by Parliament with the conversion of the Aid bis decree into law. The new rule, in fact, limits the involvement of the transferees only to cases of willful misconduct or gross negligence.
The circular clarifies, among other things, that the account holders to whom the banks will sell the tax credits will not have to acquire additional documentation other than that already in the possession of the credit institutions.
The deadline of September 30th
The circular also addresses the issue of the deadline of 30 September for the so-called villas (single-family and independent units). Confirmed that the 30% to be reached at that date concerned both the execution of payments and the progress of the works. For those who have already communicated the assignment of the credit, the certified Sal absorbs the other certifications.
Errors in communications
The chapter concerning the correction of errors in communications already sent to the Inland Revenue for sales and discounts on the invoice, and already accepted by the transferees and suppliers, is also fundamental. The Agency clarifies which are the formal errors (which only require a note via Pec) and the substantial errors, which impact on the tax credit and require the cancellation of the communication (using a specific form to be always sent via Pec).