One more extension. This time it is to try to resolve the thorny issue of credit transfer relating to works of 2022, put at risk by the blockade imposed by the legislative decree Super bonus. The proposal is coming in House Finance Committee with the extension of the deadline 31 March (envisaged by the 2020 relaunch decree) at the November 30 to get the 110% tax discount, paying in the tax return a sanction. Instead for the works carried out on single-family houses and independent housing units (the so-called houses) the extension goes to 30 June. The amendment has been redrafted by the rapporteur Andrea DeBertoldi (FdI) together with the combined provision of an "in bonis" remission by the Revenue Agency. Let's see the details.
More time for taxpayers to transfer credit against a fine of 250 euros
On the deadline of Friday March 31st the credit assignment and the discount on the invoice The transfer and discount options must be communicated to the Revenue Agency before transforming the deduction into a tax credit. Also this year, the deadline for communicating the options relating to the 2022 expenses (but also to the so-called residual installments of previous years) was set for 16 March. However, the conversion law of the Milleproroghe decree moved this deadline forward, until March 31. Now the Parliament in the conversion of the transfer decree, however, wants to give taxpayers more time for the transfer. All for one fee fine of 250 euros.
If you exceed the March 31 deadline, you don't lose everything
However, anyone who goes beyond the March 31 limit does not lose everything. Failure to respect the deadline, in fact, only eliminates the possibility of transferring the 2022 annuity (to be used in 2023). The alternative is to deduct it in the tax return, where obviously there is tax capacity. The remaining installments, on the other hand, can be transferred next year.
The plot with the super ecobonus, deadline 24 March
To this deadline another one is added, linked to the facilitated interventions super eco bonus. For these it is expected that, at least five weekdays before of the deadline of 31 March, the declaration relating to the works carried out on the Enea portal is presented. In this way, the Agency for new technologies and energy will have time to transmit the details of the interventions to the Revenue.
At the time of communication of the transfer and discount options, it will thus be possible to cross-check the data of the Enter and those of Enea. This second deadline falls on Friday, the 24 March.
Even just the preliminary investigation could be enough instead of a signed contract
The problem with these forthcoming deadlines is that, due to the prolonged blockage of the market, many clients and suppliers have not found buyers to whom to assign their receivables. Without a signed transfer agreement, at the moment, it is not possible to communicate the option. Thus, in fact, the end-of-the-month deadline is impossible for many citizens to meet. With the risk of seeing a year of tax relief vanish. To solve this problem, the Finance Committee of the Chamber and the Ministry of the Economy are working on several fronts. The first is the one that should allow you to communicate the option without a signed contract, but in the presence of one simple investigation started.
The novelty is expected in an amendment and, subsequently, in a press release that will make it possible to burn time, making the change operational immediately. t
Possibility to extend the deadline
The second front is administrative. After the modification, in fact, it will also be possible to change the rules for the performing remission, thanks to an indication from the Revenue agency.
If, in fact, a contract signed by March 31 is currently needed to access the remission, the reopening of the terms with a sanction could also be triggered in the presence of a simple commitment. Those who do not arrive in time for the end of the month will be able to pay 250 euros and complete the procedure by November 30th.
