SUPERBONUS 110
WHO CARES
The Superbonus is a subsidy provided for by the Relaunch Decree which raises the deduction rate for expenses incurred from 1 July 2020 to 31 December 2021 to 110%, for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of systems photovoltaic or infrastructure for charging electric vehicles in buildings.
The new measures are added to the deductions envisaged for the restoration of the building heritage, including those for the reduction of seismic risk (so-called Sismabonus ) and energy requalification of buildings (so-called Ecobonus ).
Among the innovations introduced, it is possible, instead of the direct use of the deduction, to opt for an advance contribution in the form of a discount from the suppliers of goods or services or, alternatively, for the assignment of the credit corresponding to the deduction due. In this case, a communication must be sent from 15 October 2020 to exercise the option. The form to be filled in and sent online is the one approved with the provision of 12 October 2020 .
The Superbonus applies to interventions carried out by:
condominiums
natural persons, outside the exercise of business activities, arts and professions, who own or hold the property object of the intervention
Autonomous public housing institutes (IACP) or other institutions that meet the requirements of European legislation on "in house providing"
undivided housing cooperatives
Onlus and voluntary associations
amateur sports associations and clubs, limited to works intended solely for buildings or parts of buildings used as changing rooms.
The IRES subjects are among the beneficiaries only in the case of participation in the expenses for driving interventions carried out on the common parts in condominium buildings.
EASY INTERVENTIONS
thermal insulation interventions on the casings
replacement of winter air conditioning systems on common areas
replacement of winter air conditioning systems on single-family buildings or on property units of functionally independent multi-family buildings
anti-seismic interventions: the deduction already provided for by the Sismabonus is raised to 110% for expenses incurred from 1 July 2020 to 31 December 2021.
ADDITIONAL INTERVENTIONS
In addition to the driving interventions listed above, the Superbonus also includes expenses for interventions carried out together with at least one of the main interventions of thermal insulation, replacement of winter air conditioning systems or reduction of seismic risk.
It is about:
energy efficiency measures
installation of photovoltaic solar systems
infrastructure for charging electric vehicles
WHAT ADVANTAGES
The deduction is recognized to the extent of 110%, to be divided among those entitled in 5 annual installments of the same amount, within the limits of the capacity of the annual tax deriving from the tax return.
As an alternative to the direct use of the deduction, it is possible to opt for an advance contribution in the form of a discount from the suppliers of the goods or services (discount on the invoice) or for the transfer of the credit corresponding to the deduction due.
The assignment can be arranged in favor:
the suppliers of the goods and services necessary for the implementation of the interventions
of other subjects (natural persons, including self-employed or business activities, companies and entities)
of credit institutions and financial intermediaries.
The subjects who receive the credit have, in turn, the right to assign.
To exercise the option, in addition to the obligations ordinarily required to obtain the deductions, the taxpayer must also acquire
the approval of the data relating to the documentation, issued by the intermediaries authorized to electronically transmit the declarations (chartered accountants, accountants, commercial experts and labor consultants) and by the CAF
the technical certification relating to energy efficiency and seismic risk reduction measures, which certifies compliance with the technical requirements necessary for the purposes of tax concessions and the appropriateness of the expenses incurred in relation to the subsidized interventions.
THE PROFESSIONALS OF OUR COMPANY WITH THE GENERAL CONTRACTOR WILL HELP YOU FIND THE BEST SOLUTIONS TO YOUR NEEDS
CONTACT US INFO@ERAERC.COM