Superbonus, except for works certified on December 31st. The extension to communicate discounts on the invoice has arrived


By John

Final green light from the Senate Chamber for the Superbonus decree with 81 votes in favour, 48 against and 4 abstentions. The decree, approved at the end of the year by the Council of Ministers, saves the works with 110% certification by December 31st and provides, among other things, help for low incomes, limiting interventions with the architectural barrier bonus to avoid their ‘improper use.

Furthermore, twenty days more time for citizens and businesses who are taking advantage of the construction incentives – from the Superbonus to other concessions for renovating properties in the name of energy efficiency and anti-seismic protection – to send communications relating to the discount in the invoice and the transfer of credit regarding the costs incurred in 2023: in fact, we are moving towards the postponement of the March 16 deadline, through a provision signed by the director of the Revenue Agency Ernesto Maria Ruffini.

This was announced by the president of the National Council of Accountants Elbano de Nuccio, after having received “confirmations” from the minister and deputy minister of the Economy Giancarlo Giorgetti and Maurizio Leo regarding the “requests of our category” to postpone the deadline which, “presumably », will be set for next April 4. A novelty that comes while the decree on the Superbonus, with the latest rules, is in the final stages of examination in the Senate to be definitively approved without modifications.

For weeks, the professionals had been calling for “an adequate extension” of the deadline for transmitting to the Revenue Agency the data relating to expenses for interventions to recover the building heritage and energy requalification carried out on the common parts of residential buildings, for the purposes of processing of the pre-compiled declaration, to facilitate an “innumerable” audience made up of colleagues, assisted companies and condominium administrators, also in consideration of the times “with which the software was made available” to carry out the fulfillment.

Thanks to the extension, as finally underlined by the advisor of accountants delegated for taxation Salvatore Regalbuto, there will be 20 more days to be able to try to “identify ‘at the photo finish’ transferees willing to purchase the credits”.