NewsEconomicsRevenue Agency, all about the Superbonus

Revenue Agency, all about the Superbonus

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The Revenue Circular is ready with all the updated rules on the Superbonus. The Agency takes stock of the measure, introduced by the Relaunch decree for the expenses incurred for energy efficiency and seismic risk reduction interventions and the installation of photovoltaic systems and columns for charging electric vehicles in buildings. In particular, circular no. 23 / E, signed today, systematically summarizes all the clarifications made so far regarding the Superbonus: from the audience of beneficiaries to the buildings concerned, from the type of interventions to the expenses admitted to the deduction. The circular provides a summary of the clarifications made on the subject of Superbonus, after consulting the Ministry of Economic Development, the National Energy and Environment Agency (Enea) and the consultative commission set up at the Superior Council of Public Works. The document takes into account all the responses provided to taxpayers’ requests for ruling and comments on the most recent regulatory changes. The document focuses on beneficiaries, buildings affected by the interventions, expenses admitted to the subsidy and, finally, on the main aspects concerning the option for the discount on the invoice or the assignment of credit and on the related obligations. , most recently introduced by the decree-law of 17 May 2022, n. 50, in the course of conversion, the Superbonus applies to expenses incurred by 30 September 2022 for interventions carried out on real estate units by individuals outside the exercise of a business, art or profession, or for expenses incurred within on December 31, 2022, provided that as of September 30, 2022, works have been carried out for at least 30 percent of the total intervention. Expenses that will be incurred by 31 December 2025 by natural persons for interventions on buildings consisting of two to four separately stacked real estate units, owned by a single owner or co-owned by several natural persons, are admitted to the concession, with a progressive decrease in the percentage deduction (110% for expenses incurred by 31 December 2023; 70% for expenses incurred by 31 December 2024; 65% for expenses incurred by 31 December 2025). Finally, the bonus is also due for expenses incurred by condominiums by 31 December 2025, with a similar progressive decrease for the costs incurred in 2024 and 2025.

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