Superbonus, last hours to communicate credit transfer or invoice discount

Last hours for sending communications for the transfer of construction bonus credit – both referring to 2023 expenses and residuals from previous years – with the risk of losing the option even in the event of errors that cannot be remedied.

To underline the possible boomerang deriving from the latest decree on Superbonus&Co., that of March 29th, were the accountants who recently noted “some significant critical issues” in particular “with regards to the options for the credit assignment and it discount on invoice which, except for residual cases aimed at subjects affected by seismic events, have been definitively repealed”. Critical issues which, according to accountants, “risk being penalizing for taxpayers.”

Stop remission

President Elbano de Nuccio put the doubts on paper in a letter to Giorgetti and Leo, owner and deputy of Finance. Recognizing the need to further tighten the bolts of public finances, the accountants point the finger at article 2 of the text which “inhibits the application of the remission in goods regarding the communications to be sent to the Revenue Agency by next April 4th for the exercise of the options for the transfer of credit and the discount on the invoice”.

Let’s take a step back to recap the story. As the Confedilzia recently recalled, and we explained here, the communication relating to the option for the first transfer of credit or the discount on the invoice must be sent to the Revenue Agency by Thursday in relation to the expenses incurred in 2023 for the Superbonus and for the other building bonuses for which options are possible. An extension of the deadline compared to the original 16 March, also available for the options relating to the unused residual installments of the deductions for construction bonuses relating to expenses incurred in the years 2020, 2021 and 2022.

The deadline has acquired further value because last week’s decree eliminated “the possibility of remedying any delay in sending the communications in question, using the mechanism of remission in bonis and paying the fine of 250 euros”, underlined the owners association.

What remains of the Superbonus. Stop credit transfer or invoice discount: when it is triggered and who is saved

by Antonella Donati

28 March 2024

The Treasury’s need is clear: to know immediately, right now that the Economic and Financial Document is being written, how many tax credits there are around the country. The issue highlighted by the accountants, however, is that the same article also blocks “the mere replacement of communications sent from 1st to 4th April 2024″. A judged pistil “excessively penalizing as it creates the conditions for which many taxpayers lose the benefitsto which they have full rightfor errors made in good faith (think of an error involving a single tax code in a condominium of hundreds of people)”.

The number one accountant in fact recalled that “the institution of remission in bonis was introduced twelve years ago precisely to protect such behavior in good faith and prevent its use only in the cases in question, it does not appear to be expendable to information needs of public accounting. And this is even more true for communications sent from 1st to 4th April which cannot be replaced using the procedures ordinarily envisaged in the event of errors or waste during transmission, which constitutes, even for the members I represent, a very dangerous scythes consider the conditions uncertain and frenetic in which we find ourselves operating”.

The dormant Cilas and the risk of new “exodus”

Among the constraints of the decree, there is also that relating to the so-called “sleeping cilas”. Here too a step back is necessary. Legislative Decree 11/2023 had already limited the use of options to those who had presented the building permit for the interventions before February 17, 2023. The new decree adds the further requirement of support of expenses, documented by invoice, for work already carried out. In practice, those who had Cilas until 16 February 2023 must also have carried out (and paid for) work in order to remain within the option regime. And considering that by law it is necessary to reach 30% of the works to reach the first Sal and make the relevant payment for the purpose of the transfer, it is reasonable to think that anyone who has not yet completed this level of work is out of the running. Or, of those who have paid an advance to the builder but have not yet started the construction sites. Cases which for accountants seem to open the door to new “exodus” from the Superbonus.

“This prediction – states de Nuccio – leads to paradox that citizens and businesses, also for interventions already started, perhaps already completed, for which they have done legitimate expectations on the possibility of opting for the transfer of credit or the discount on the invoice, they will not be able to access these options in the absence of expenses incurred (i.e. paid) and documented by the invoice as of March 29, 2024. And the situation in which the the invoices have already been issued on this last date, but have not yet been issued paid by the beneficiaries of deductions. Even in this case, while understanding the reasons underlying the provision, aimed at “blocking” the operations for which nothing other than the presentation of the building permit has been implemented, it appears necessary safeguard those who have actually started or even completed the interventions, and who, as a result of the innovations introduced by the Decree, in the absence of payments made for issued invoices, would be excluded from the possibility of accessing the transfer of credit or the discount on the invoice with very serious consequencesalso in terms of contentious that could arise with the companies that carried out the works”.