Construction bonus deadline: communication by April 4th!


Emma Potter

As April 4 approaches, the deadline for communicating to the Revenue Agency the choices relating to the construction bonuses incurred during 2023 and for the residual installments of the deductions relating to the costs incurred between 2020 and 2022 is also approaching .

This deadline, extended by an official extension on February 21, aims to give taxpayers and intermediaries more time to fulfill their obligations.

Legislative Decree no. 34 of 2020, in article 121, provides specific methods through which communications must be sent, distinguishing between interventions on real estate units and common parts of buildings. The communications may vary depending on whether or not a compliance visa is required, and depending on the person sending the message – from the beneficiary of the deduction to the condominium administrator.

This phase represents a crucial moment for all those who have invested in building interventions, making use of the various bonuses provided by law, to guarantee the deductions due or decide on the transfer of the credit.

Communication methods for building bonuses

The communications to be sent to the Revenue Agency are essential for those who have carried out building works and wish to benefit from the tax deductions provided or opt for the transfer of the credit. These communications must be passed on exclusively electronicallythrough the use of the specific form provided by the Revenue Agency.

The channels allowed for sending include the web service available in the reserved area of ​​the Revenue Agency website or the Administration's electronic channels.

The distinction between the various types of communication depends on the nature of the intervention carried out and the need to obtain the approval of compliance. For interventions that give the right to the Superbonus, as well as for those which, although not eligible for the Superbonus, still require a compliance visa, the responsibility for communication lies exclusively with the person issuing the visa.

On the contrary, for interventions less constrained by this necessity, the beneficiaries can send the communication directly or make use of an intermediary.

This communication procedure represents a fundamental step for accessing tax benefits, allowing beneficiaries to effectively manage their options in terms of tax deduction or credit transfer. The importance of respecting the April 4th deadline is therefore crucial in order not to lose the benefits accumulated in previous years, in addition to those relating to the interventions carried out in 2023.