Revenue Agency: for superbonus, sismabonus and architectural barriers bonus, the new feature is available in the reserved area of the site from 2 May
Holders of credits from building bonuses can spread unused credits over 10 years for which the first option was communicated by 31 March. The Revenue Agency communicates that for superbonus, sismabonus and architectural barrier bonuses (building companies, banks and other assignees) the new feature will be available (from next May 2nd) in the reserved area of the site. Furthermore, the communication may also concern only a part of the available credit installment: in fact, with subsequent communications, both the remaining part of the installment and any other credits acquired in the meantime can be paid in installments. These are some of the innovations contained in the provision in implementation of the latest regulatory changes on the subject, which provides instructions to suppliers and assignees who intend to take advantage of this possibility. The possibility of diluting the credits over 10 years applies to those relating to subsidized interventions deriving from options for the first transfer or for the discount on the invoice communicated to the Agency by March 31 of this year.
The provision specifies that the residual portion of each annual installment of tax credits, also acquired following transfers subsequent to the first option, and not used in compensation, can be divided into 10 annual installments of the same amount. In particular, the new division can be made for the residual portion of credit installments referring to: the years 2022 and following, for credits deriving from communications of the options for the first assignment or the discount on the invoice sent to the Revenue Agency up to 31 October 2022, relating to the superbonus; to the years 2023 and following, for credits deriving from communications sent to the Agency from 1 November 2022 to 31 March 2023, relating to the superbonus, as well as from communications sent up to 31 March 2023, relating to the earthquake bonus and the architectural barriers bonus.
Each new annual installment may only be used in compensation and may not in turn be transferred or further divided. Suppliers and assignees will be able to communicate to the Agency their willingness to opt for long installments, instead of the one originally envisaged, simply by accessing the reserved area of the Agency’s website, where a new function will be active within the ‘Platform for credit assignment ‘. The communication can also concern only a part of the credit installment currently available: in fact, with subsequent communications, the remaining part of the installment and any other credits acquired in the meantime can be paid in installments, even in several installments. If at the end of 2023 the subject has other residual credits that cannot be offset, he can communicate to the Agency that he wants to spread them over the next ten years. As an alternative to this first solution, it will be possible to wait until the end of 2023 to have an account of the residual credits that cannot be offset and to send the related communication to the Revenue.