With response of the MEF to parliamentary question n 5-07055 of 17 November 2021 (with the subject “clarifications for access to tax benefits pursuant to decree-law no.34 of 2020 by taxpayers with reference to the progress of the work) they provide clarifications on superbonus and implicitly also on bonus facades.
In particular, with the content of the question the Honorable refer to Article 119 of the decree-law of 19 May 2020, n. 34, converted, with amendments, by law 17 July 2020, n. 77 with which the so-called Superbonus which provides precise terms for the execution of the works for which the deduction is granted.
The Honorable Members note that Article 121 which provides that the taxpayer can assign the accrued credit, establishes that the option can be exercised in relation to each state of progress of the work, that the state of progress of the work cannot be more than two for each overall intervention and that each stage of progress must refer to at least 30 percent of the same intervention
Given the above, we ask “if it is intended to clarify that il taxpayer who carries out the works, paying advances in the course of them consistent with the progress of works (Sal) not less than 30 percent, and who, however, fails to complete them completely, still has the right to enjoy the related tax benefits, without having to repay the benefits on the advances paid, also on the residual part of the works carried out, even if they do not reach 100 percent of those estimated, without prejudice to the verification of the foreseen conditions from the aforementioned art 119 e in particular, che obtained and obtained the relative sworn statement and final certification for the passage of the 2 classes in the case of “Superbonus-ecobonus” and the seismic improvement in the case of “Super bonus-sismabonus” in the terms sworn at the time of the start of the works ” .
After a premise that recalls the rules on the possibility of using the discount on the invoice and the transfer of credit instead of the deduction, which can also be used for progress, it is clarified that in relation to the time period in which the interventions must be completed, also if the rules do not establish the deadline within which the works must be completed for the purposes of consolidating the deduction or exercising the option for one of the alternative methods to direct use of the deduction itself, as already specified on several occasions, it is necessary, for the aforementioned purposes, that the interventions are in any case completed.
It is also recalled that in response to previous parliamentary questions, it was, in particular, clarified, with reference to the interventions for which no progress reports are foreseen, that the option for the assignment of the credit corresponding to the deduction or for the so-called discount on the invoice can be exercised by referring to the date of actual payment, without prejudice to the need for the interventions covered by the subsidy to be effectively completed.
For the purposes of the facilitation, it is specified that this condition will obviously be verified by the Financial Administration during the control.
Failure to carry out the interventions, as well as the possible absence of other requisites required by the standard dand will terminate the recovery of the deduction improperly used, albeit in the alternative modality of the discount on the invoice / transfer of the tax credit, plus interest and penalties
Therefore, in the light of the observations made so far, dif it is considered possible to exercise, in force of the tax concession, the option referred to in Article 121 of the Relaunch decree relating to an advance payment corresponding to a SAL of no less than 30 percent of the total intervention, even if the works will be completed after the aforementioned term of validity of the concession, given that the application of the deduction is subject, among other things, to the condition that the facilitated interventions are carried out in compliance with the requisites required.
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