News coming for the energy bonus, extended by the last maneuver until 2021. Sul site of the Revenue Agency a new free application is available with which condominiums can transmit the transfer of the 65% Irpef tax credit to suppliers. Basically, with this procedure the condominiums, instead of deducting the sum in their tax return, use the energy bonus credit to pay the companies that in 2016 carried out energy redevelopment interventions on the common parts of the buildings.
As regards the expenses incurred from 2017 to 2021, the latest budget law provided for new criteria for the transfer of credit in relation to anti-seismic condominium interventions and energy redevelopment. The implementation methods and data transmission times will be indicated later by the Revenue Agency.
Now let's see the tax instructions valid for this year on 2016 expenses.
HOW THE TRANSMISSION OCCURS
The transmission must take place by 31 March 2017 through the Entratel channels fisconline, also available on the Revenue Agency website. The communication can be sent directly from the condominium or through intermediaries and is mandatory in order to proceed with the assignment of credit.
In detail, the condominium must transmit the following data:
– the list of transfers made for the payment of expenses incurred in 2016 for energy requalification works on common areas;
– the tax code of the condominiums that have transferred the credit;
– the amount of credit assigned by each;
– the tax code of the suppliers to whom the credit is transferred;
– the total amount of credit transferred to each supplier.
