The Revenue Agency has introduced some clarifications regarding the beneficiaries of the 110% superbonus. So, among the recipients are counted entrepreneurs and the self-employed on real estate units for works on the common parts of condominiums. But the novelty of the 110% superbonus is that it will also be up tofamily members and cohabitants of the owner or keeper of a home. This, of course, if they bear the cost of the interventions. It will also be possible to include in the expenses covered by the benefit, i costs for materials, design and related professional expenses.
Consider, for example, appraisals and inspections, preliminary design and inspection costs. The communication model was then approved with the provision of the director of the Revenue Agency. It will make it possible to take advantage of the option to sell a tax credit or to take advantage of the discount on the consideration. This opportunity will be available starting from 15 October.
Other recipients
Another novelty of the 110% superbonus concerns its extension to people who carry out business activities or arts and professions. It is due for the works on the common parts of the buildings approved by the condominiums. If, on the other hand, the works concern individual real estate units, it is only recognized for the properties that pertain to the private life of taxpayers. The communication to take advantage of the discount or sale can be sent to the Revenue Agency starting from 15 October 2020. All this, using the model approved by the provision ofAdE, by March 16 of the year following that in which the expense is incurred.
The communication can only be sent electronically, also using intermediaries, by the beneficiary of the deduction or by the condominium administrator. The tax credit is used starting from the 10th day of the month following the correct receipt of the communication. In any case, no earlier than January 1st of the year following that in which the expenses are incurred.
deepening
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