Arriving important news on the Superbonus. From 2 May, building companies, banks or other assignees holding credits deriving from building bonuses will have the possibility to spread the credits over 10 years not yet used for which the first option was communicated by 31 March. It is what is foreseen by provision signed on Tuesday 18 April by the director of the Revenue Agency, Ernesto Maria Ruffini, in implementation of the latest provisions of the law on the credits of the building bonuses launched by the Meloni Government.
Superbonus: the latest news from the Revenue Agency
They amount to i 10 billion euro credits to be offset between now and 2026 for building companies. A very high figure that will be diluted over 10 years. According to what was communicated by the Revenue Agency, in fact, from 2 May (and from 3 July through an authorized intermediary) building companies, banks or other assignees who hold superbonus, sismabonus and architectural barriers credits will be able to spread over 10 years credits that have not yet been used and that they are unable to use through the F24 for whom it was communicated the first option by 31 March.
The provision specifies that the communication "is immediately effective and cannot be rectified or cancelled" and specifies that the residual portion of each annual installment of the tax credits, also acquired following transfers subsequent to the first option, and not used in compensation , can beand divided into 10 equal annual installments.
The communication may concernand even only a part of the available credit installment: with subsequent communications, both the remaining part of the installment and any other credits acquired in the meantime can be paid in installments.
Moving from theory to practice, in the event that taxpayers have already received 2 installments, the remaining part will be spread over 10 years, reaching a total of 12 installments.
Superbonus: how does the new distribution of credits work?
The Agency explains that the new distribution may be carried out for the residual portion of the credit installments referred to:
- to the years 2022 and following, for credits deriving from communications of the options for the first sale or the discount on the invoice sent to the Revenue Agency until 31 October 2022, relating to the Superbonus;
- to the years 2023 and following, for credits deriving from communications sent to the Revenue Agency from 1 November 2022 as of March 31, 2023, relating to the Superbonus, as well as from the communications sent up to 31 March 2023, relating to the Sismabonus and the Architectural Barriers Bonus.
Each new annual installment may only be used in compensation and may not in turn be transferred or further divided.
How to communicate
Suppliers and assignees will be able to communicate to the Agency the desire to modify the installment mechanism, moving from the one originally envisaged to the longer one, by going to the site of the Revenue Agency and accessing the reserved area. From May 2, in fact, a new feature will be available within the “Credit assignment platform”. From 3 July 2023, as mentioned, the service will also be active for intermediaries authorized to consult the tax drawer of credit holders.
Superbonus: the calculation example of the Revenue Agency
The subject is rather difficult and therefore, to help suppliers and assignees, the Revenue Agency provides a practical example: a subject has a 2023 installment relating to Sismabonus type credits of 100 euros and, expecting not to have sufficient capacity to absorb it in compensation by 31 December of this year, he will be able to estimate the amount he will be able to use in compensation in 2023 (60 euros) and communicate to the Revenue Agency the remaining part of the installment that he does not expect to use (40 euros) . This residual amount will be divided into ten annual installments of 4 euros each, which can be used as compensation from 1 January to 31 December of the years from 2024 to 2033.
If at the end of 2023 the subject has other residual credits that cannot be offset, he can communicate to the Agency that he wants to spread them over the next ten years as done for the previous installment.
