Those who benefit from the eco-bonus or the bonus earthquake can transform the benefit into a discount from the company that does the work. In this way, the tax authorities allow taxpayers to monetize the incentive immediately, without waiting for the tax return relating to the year in which the building interventions were invoiced. The goal is to help people who would not be able to pay the construction company bill and who, therefore, without an immediate discount, would give up their work. The reverse of the coin is that this discipline risks putting smaller businesses in difficulty, that is, which do not have sufficient fiscal capacity to accumulate tax deductions.
To obtain the advance, the decision must be communicated to the Revenue Agency by 28 February of the year following the one in which the expense was incurred. The communication can be submitted via the reserved area of the website or at the Agency's counters, using this form.
The possibility of anticipating the discount from the tax return to the invoice was introduced by the government with the Growth decree, but the first clarifications on the new option arrived on Thursday XNUMX August with a provision from the Revenue.
Let's see in detail what it is.
WHAT IS THE ECOBOUS ON ENERGY EFFICIENCY?
The ecobonus is a deduction on Irpef or Ires to which you are entitled when you carry out interventions that increase the level of energy efficiency of buildings. For most jobs the deduction is 65%, but in some cases it goes down to 50%. At the moment, the subsidy can be requested for expenses incurred by 31 December 2019, but usually the government renews the bonus from year to year.
For interventions on the common parts of condominiums, the eco-bonus can be requested on the expenses incurred up to 31 December 2021. Furthermore, the deduction is higher (equal to 70 or 75%) when certain energy performance indexes are achieved . In these cases, the discount can be applied to a maximum cost of 40 euros for each real estate unit in the building.
For interventions on the common parts of condominium buildings located in seismic zones 1, 2 and 3, aimed at both seismic risk reduction and energy redevelopment, an even higher deduction is envisaged, equal to 80 or 85%. , depending on whether the works involve a reduction of one or two risk classes.
The bonus must be divided into 10 equal annual installments.
AND THE BONUS EARTHQUAKE?
A 31% deduction is due on expenses incurred up to 2021 December 50 to make buildings more resistant to earthquakes. The bonus can be calculated on a maximum amount of 96 thousand euros per year for each real estate unit.
The seismic bonus is higher when a reduction of the seismic risk of one or two classes is obtained (the discount rises respectively to 70 and 80%) and when the works have been carried out on the common parts of condominium buildings (in these cases the reduction of one or two classes corresponds to a discount of 80 and 85%).
The deduction is divided into five equal annual installments.
Finally, those who buy a property in a demolished and rebuilt building in municipalities in areas classified as "seismic risk 1" can deduct a substantial part of the purchase price from taxes (75 or 85%, up to a maximum of 96 thousand euros).
HOW DOES THE CREDIT ASSIGNMENT TO THE SUPPLIER WORK?
If the taxpayer chooses to advance the discount on the invoice, the company that carried out the work recovers the amount in the form of a tax credit to be used exclusively in compensation using the F24 model. But beware of the limits: the money will arrive in five equal annual installments starting from the 10th day of the month following the one in which the discount option was communicated to the tax authorities.
For this communication, the supplier must use the reserved area of the Revenue Agency's website: once the confirmation has been received, the F24 form must be presented exclusively through the Agency's telematic services.
Alternatively, the company can in turn transfer the tax credit to its suppliers (even indirect ones, with the exception of banks and financial intermediaries). The latter, on the other hand, are not permitted a further transfer.
