Superbonus 2023, Revenue Agency clarifications

Superbonus 2023, Revenue Agency clarifications

In a recent circular, the Revenue Agency made important clarifications regarding the Super Bonus for the full year 2023: Here’s what you need to know.

The aim of this measure is to relaunch the construction sector, after the crisis caused by the COVID-19 pandemic, by providing refunds to citizens who were going to carry out energy rehabilitation works for buildings.

Please note that the An added bonus accrued for expenses incurred By December 31, 2025 For his interventions:

  • Housing units
  • normal peopleoutside the practice of business, art or profession, for interventions in buildings consisting of two to four conspicuously registered real estate units, even if they are owned by one owner or jointly owned by several natural persons
  • Non-profit organizations of social benefit (Referred to in Article 10 of Legislative Decree No. 460/1997) volunteer organisations (Registered in the records referred to in Law No. 266 of 1991) e Social Advancement Societies (Registered in the registers of the National, Regional and Autonomous Provinces of Trento and Bolzano, pursuant to Article 7 of Law No. 383/2000).

This includes the interventions he has made Individuals on individual real estate units Within the same residential complex or the same building and those that are implemented on buildings subject to demolition and reconstruction.

Superbonus 2023, Revenue Agency clarifications

With regard to the explanations given in Circular No. 13-H/2023 We find the news that has arrived after all the recent decrees (Ayoti Quadruple Decree, Budget Law 2023, Transportation Decree).

Extension of the villas

Among the latest Superbonus 2023 news, Extension from March 31 to September 30, 2023 The end of super rewarding interventions on single-family units, Provided that at least 30% of the total intervention is implemented by September 30, 2022.

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The agency points out in the circular that after the changes he made Quadruple Assistance Decree Additional gratuity, in respect of interventions made by condominiums and natural persons, outside the exercise of business, arts and professions, is accrued at 110% for expenses incurred up to December 31, 2022 and 90% for those incurred in 2023.

In this regard, the agency makes it clear there Budget Law 2023 He predicted it Such changes do not apply To the interventions:

  • other than those being carried out by condominiums for which a sworn notice of commencement of works (Cila) was served on November 25, 2022;
  • It was carried out by the condominiums for which Cila was presented on December 31, 2022 and a resolution of the shareholder meeting was adopted approving the implementation of the works by November 18, 2022;
  • It was carried out by the condominiums for which Cila was presented on November 25, 2022 and a shareholder resolution was adopted approving the works to be carried out between November 19, 2022 and November 24, 2022;
  • Involving the demolition and reconstruction of buildings for which the permit application was submitted until December 31, 2022.

In other words, whoever meets these above conditions reserves the right to benefit from 110% for expenses incurred up to December 31, 2023, 70% for expenses incurred in 2024, and 65% for expenses incurred in 2025.

Income ceiling

Discount rate applies up to 110% Expenses incurred by natural persons until September 30, 2023, and interventions made on single-family buildings or on functionally independent real estate units, Provided that the amount of work performed, as of September 30, 2022, equals at least 30% of the total intervention.

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The agency stated that For interventions starting from January 1, 2023, the discount is 90%. For expenses incurred up to December 31, 2023, provided that the taxpayer is the owner of property rights or usufruct rights in kind over the real estate unit, that the same real estate unit is used as the main residence, and that the taxpayer has an income of reference not exceeding 15 thousand euros.

In this regard, the following was clarified:

  • For “works commenced” after January 1, 2023, we mean business “commencing” from that date (i.e., business for which a sale was submitted as of the said date and the start date of the business referred to in the same sale is after December 31), 2022 or that The notification is before January 1, 2023, provided that the taxpayer can prove that the works started from the year 2023);
  • The ownership right or the ownership of other real estate usufruct rights over the real estate unit must exist at the time of commencement of the works.
  • The property on which the Works are carried out shall be used as the principal residence of the taxpayers at the latest at the end of the Works;
  • For the purpose of calculating the reference income, the spouse or member of the civil union, even if they do not appear in the family registry, the cohabitants and children and dependent family members in the previous year are taken into account for alimony.

The latest news after the transfer decree

Finally, as indicated in the circular, the Transfers Ordinance (DL 11/2023) hIntroduce an interpretative provision for Paragraph 10 bis of Article 119according to which all the requirements set forth in the above-mentioned paragraph are fulfilled It must exist from the date of commencement of business or, if earlier, to incur an expense, which shall continue until the end of the last tax period in which the annual deductions are used.

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Further, it has been shown that the condition of not receiving compensation or indemnification for the position by the members of the Board of Directors of Onlus, Odv or Aps has been satisfied if, notwithstanding the provisions of the law, it is proven by any means of proof or by the acknowledgment provided In Articles 46 and 47 of this law Presidential Decree No. 445/2000That the aforementioned members of the Community Development Authority did not receive compensation or compensation for their duties, or they abandoned or returned them.

Distribution of interest for ten years

Finally, the Circular of the Revenue Agency states that Sicioni’s decree has inserted Paragraph 8-vi in ​​Article 119, according to which the taxpayer, for expenses incurred in the year 2022, The super bonus tax benefits can be spread out over ten years instead of fourThis new distribution will start from the 2023 tax period.

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