Superbonus: last chance for communications to the Revenue Agency on Thursday


By John

By next Thursday, 4 April (the ordinary deadline of 16 March has been extended by a Revenue provision), the communication relating to the option for the first transfer of credit or the discount on the invoice relating to expenses will be sent to the Revenue Agency borne in 2023 for the superbonus and for the other construction bonuses for which options are possible.

Confeditore reminds us of this by specifying that the same extension to 4 April 2024 has also been arranged for the options relating to the remaining unused installments of the deductions for construction bonuses relating to expenses incurred in the years 2020, 2021 and 2022.

«Respecting this deadline is extremely important as with the decree law approved last week, among other strict provisions, the possibility of remedying any delay in sending the communications in question has also been eliminated, using the remission mechanism in performing and paying the fine of 250 euros”, underlines the owners' association.

With the same decree, Confeditore recalls again, it was also established that, in order to promptly acquire the information necessary for monitoring the amount of credits deriving from the options for discounting on the invoice and for the transfer of credit, the replacement of communications sent from 1 to 4 April 2024 is only permitted by 4 April 2024.

Also by next Thursday, the condominium administrator must, for the purposes of the pre-compiled declaration, send to the Revenue Agency the communication containing the data relating to the expenses incurred in 2023 for works on the common parts of the buildings (recovery interventions on the building heritage, anti-seismic and energy requalification; overcoming and elimination of architectural barriers; purchase of furniture and large appliances for the furnishing of the common areas, “green” bonus, super bonus) with an indication of the expense quotas attributed to individual condominium owners.

The communication must specify whether the deduction was the subject of credit transfers or the invoice discount.

This year, with the Agency's provision which provided for the extension of the deadline to 4 April 2024, exemption from the transmission of data was also provided for exclusively in the case in which, with reference to the expenses incurred in the previous year for all interventions carried out on the common areas, all the condominium owners have opted, instead of directly using the deduction, for the transfer of the credit or for the discount on the amount due.