By extension by extension, the deadline of Superbonus for detached houses and single-family homesinitially set at March 31was postponed to September 30th (Decree-Law converted with amendments by Law 11 April 2023, n. 38). Beneficiaries of the new deadline, taxpayers who carry out interventions, obviously as part of the Superbonus, on villas and single-family homes, provided that as of 30 September 2022, they have completed at least the 30% of the works (in which the works not included in the Superbonus may also be included), and which are therefore currently in an advanced stage. However, the rules for those who intend to start new ones are different. But what exactly does this extension entail? Let’s see below what changes, also in light of the recent Circular 13/E of 13 June 2023 issued by the Revenue Agency.
More time for payments
First of all, the postponement of the deadline for single-family homes will allow taxpayers to have more time for payments by bank transfer conclusion of the works. An important aid, considering that, due to the lack of raw materials and liquidity, the conclusion of the construction sites has in most cases been severely postponed. The extension is part of the perspective of helping taxpayers, following possible delays affected by the change in legislation and the issue of so-called problem credits. Furthermore, as established by paragraph 8-bis of article 119 of the Relaunch Decreein the calculation of the works, “works not subsidized pursuant to this article may also be included” .
In the case of Superbonus credits accrued for expenses incurred in 2022 by bank transfer, the transfer communications referring to the individual interventions can be sent to the Revenue Agency by November 30, 2023. In this case, the institution of the remission in goods (which allows you to remedy the late or omitted sending of communications for access to tax benefits or optional regimes within the deadline for submitting the first useful return). The fulfillment may be carried out by paying a fine of 250 euro.
New allocation of credits
Circular 13/E of 13 June then specifies that the Decree blocks sales introduced in article 119 a passage according to which the taxpayer, for expenses incurred in the year 2022, can divide the tax benefit into ten years rather than into quattro. The new distribution will take effect from the 2023 tax period. The other building subsidies for which use will be allowed in 10 years are the architectural barriers bonus and anti-seismic interventions or seismic risk reduction.
Superbonus 90%, first home and income
As we have seen, the extension of the Superbonus to 110% for villas only applies to those who have carried out at least 30% of the work by 30 September 2022. In these cases, the expense can be concluded and deducted by taking full advantage of the incentive. All the others will be able to use – if they meet the requirements – the Superbonus al 90%.
In the recent Circular, the Agency explains that, for the interventions started from January 1, 2023 on real estate units by natural persons, the deduction is due to the extent of 90% for expenses incurred by 31 December 2023provided that the taxpayer holds the property right or real right of use on the real estate unit, that the same real estate unit is used as a main residence and that the taxpayer has a reference income not exceeding 15 thousand euros.
In particular, the document specifies that:
for “interventions started” from 1 January 2023 we mean the works “started” from that date, for which Cila was presented starting from that date and the start of works indicated in the same Cila is after 31 December 2022, or again the communication is prior to January 1, 2023 (provided the taxpayer is able to demonstrate that the works started from 2023);
2) il property right o the ownership of another real right of use on the real estate unit must exist at the time of start of the works;
3) the property on which the works are carried out must be used as main residence of the taxpayer at the latest at the end of the works;
4) for the calculation of reference income the spouse or the member of the civil union must be considered, even if it is not shown in the family register, the cohabitant, the children and dependent family members in the year prior to incurring the expense.
Furthermore, on 10 July, the Revenue Agency also clarified with a further document (answer no. 377) how the Superbonus works if adwelling becomes “principal” only at completion of the works: in the case, for example, of the purchaser of an unusable property, who has not been able to use it as a main residence at the start of the demolition and reconstruction works, the subject will still be able to enjoy the Superbonus to the extent of 90% of the expenses incurred from 1 January to 31 December 2023, provided that the property becomes a “main residence” at the end of the subsidized interventions.
2023-07-15 05:38:00
#Superbonus #houses #singlefamily #homes #deadlines #extensions
