The Superbonus, introduced with the Relaunch Decree (DL 34/2020), continues to represent one of the most relevant measures to incentivize energy efficiency and seismic safety of buildings. However, the regulatory complexities related to the management of tax deductions can generate doubts among taxpayers and professionals.
A significant example is represented by the recent clarification from the Revenue Agency (Response no. 262/2024), which addressed the issue of residual deductions that have not been transferred or used.
In the case analysed, a taxpayer found himself in the position of not being able to use the first installment of the deduction for interventions carried out in 2022, nor transfer it to third parties, while the subsequent installments were transferred to Poste Italiane.
How to manage this situation and what options remain available for those in similar conditions?
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The taxpayer’s question: when the transfer of the Superbonus becomes complicated
The case submitted to the Revenue Agency concerns a taxpayer who carried out, during 2022, interventions that can be facilitated under the Superbonus for a total amount of 50,500 euros. In particular, the taxpayer sold to Poste Italiane SpA. the second, third and fourth installment of the deduction due, for a total of 41,662.50 euros, but did not sell or use the first instalment, equal to 13,887.50 euros.
This installment had not been included in the tax return for the 2022 tax year because Poste Italiane, according to the taxpayer, did not accept the transfer for that year.
The question posed by the taxpayer focuses on the management of this first installment which has not been transferred or used. In particular, asks if it is possible to opt for the ten-year distribution of the deductions provided for by article 8-quinquies of the Relaunch Decree, which allows, starting from the 2023 tax period, to divide the credit into ten annual installments of the same amount, provided that the deduction for 2022 has not been used or used nor given up.
The complexity of the question lies in the overlapping of regulatory options: on the one hand, the taxpayer finds himself with a partially transferred deduction; on the other hand, it must find a way to use the remaining amount without violating the conditions required by law for the ten-year distribution.
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Reference legislation
The management of tax deductions within the Superbonus is governed by article 119 of the Relaunch Decree (DL 34/2020), which regulates the deduction of expenses incurred for energy efficiency interventions and seismic risk reduction. In particular, for expenses incurred in 2022, the legislation provides for a division into four annual installments of the same amount.
An important innovation was introduced with thearticle 8-quinquies of the same decree, which offers the possibility, upon irrevocable option of the taxpayer, to divide the deduction into ten annual installments to facilitate its use.
However, this option can only be exercised provided that the deduction for the 2022 tax period has not been used or transferred. At the same time, article 121 of the decree allows you to opt for the transfer of the tax credit, as an alternative to the direct use of the deduction.
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The response of the Revenue Agency
Analyzing the question, the Revenue Agency reiterated that the option to divide the deduction into ten annual installments, introduced by article 8-quinquies of the Relaunch Decree, is subject to specific conditions. In particular, it is essential that the deduction relating to the year 2022 has not been indicated in the tax return and has not been subject to partial or total transfer.
This provision aims to ensure consistency and flexibility in the use of deductions, but only for situations that fully meet the requirements established by the law.
In the specific case, the taxpayer transferred the second, third and fourth installments of the deduction to Poste Italiane, generating a situation of partial transfer. Consequentially, the possibility of opting for a ten-year distribution automatically lapses.
For this reason, the Agency has indicated the presentation of a supplementary tax return form as the only viable option. This model allows you to fully include the first installment of the deduction, equal to 13,887.50 euros, which had neither been transferred nor used.
This clarification, contained in answer no. 262/2024, highlights not only the importance of complying with regulatory requirements, but also the possible tax consequences of incomplete or inaccurate planning. Furthermore, the Agency underlined that the response provided is based exclusively on the elements and documents presented by the taxpayer and that the possibility of further checks by the financial administration remains.
