Una extension of the 110% superbonus from the end of 2021 to 31 December 2024. This is one of the requests made by theOrder of Accountants during a hearing before the Bilateral Parliamentary Supervisory Commission on the Tax Registry.
According to Maurizio Portal, councilor of the Order of Accountants, the intervention is necessary because "certain interventions of great complexity in some cases are impossible to complete by December 2021”. The reason is simple: "We have just over a year ahead of us - continues Portal - and with the limitations, both in the administrative and preparatory activities for decisions, and in the operational activities deriving from the epidemic emergency, we believe that this time is even more restricted". Hence the need for an extension.
The Accountants then ask the government to reorder the discipline of building deductions with a "single text of interpretations”. The goal is to shed light on a jungle of rules as intricate as they are important for Italian taxpayers.
To date, in fact, building deductions are worth more than ten billion a year. "In the tax returns of natural persons presented in 2019 for the year 2018 (therefore still net of the facade bonuses and, of course, the superbonus) – reads a study by the Order of Accountants – the total of the Irpef deductions reported in the declaration by way of interventions for the recovery of the building heritage and the earthquake bonus was equal to 6,7 billion euros and that of the Irpef deductions reported in the declaration as an eco-bonus on energy efficiency measures amounted to 1,7 billion euros, for a total of 9,4 billion euros”.
Portal specifies then some interpretative doubts relating to the regulation of the superbonus 110%. The first concerns timing: the benefit is granted "even if the final term of the works extends beyond the final term of the subsidized window, it being understood that the entitlement to the benefit is limited in any case only to the purchase costs incurred in the subsidized window and that the concrete usability of the benefit remains suspended until the completion of the works?”. And again: "If the decision is up to the condominium, by majority, will the single dissenting condominium have the possibility or not to choose the ways in which to make use of the tax deduction?".
Only the Government can answer these questions. According to Portal, "the possibility of using the part of the non-repayable grants of the Recovery Fund to finance the extension of the superbonus to 110% beyond the current narrow final terms, must certainly be considered one of the priorities to be included, if not in the next law of budget, in the first useful measure of 2021”.
Read more about the superbonus 110% (which includes ecobonus and sismabonus). the FIRSTonline 8-point guide.
