With answer no. 188 of 1 October 2024, the Revenue Agency has clarified some doubts regarding the application of the Superbonus for non-profit organisations, social promotion associations (APS) and voluntary organizations (ODV).
It all starts from a specific question posed by a non-profit organization: can this non-profit organization, which manages care facilities for the elderly, benefit from tax breaks if it decides to acquire the management of properties from a foundation belonging to the same group?
The answer is not obvious and involves various aspects of the legislation, especially the Relaunch Decree and its latest amendments. If you are part of a non-profit organization or collaborate with third sector bodies, this guide will help you better understand how to navigate the rules and take advantage of the tax advantages available.
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The regulatory framework of the Superbonus: what requirements are needed?
To understand who can benefit from the Superbonus, we need to start from the reference rules. The Superbonus was introduced with the Relaunch Decree (DL no. 34/2020) as an increased tax deduction for energy efficiency interventions and anti-seismic improvements of buildings.
But, in the case of non-profit organizations and third sector bodies, the issue becomes more complicated.
Article 119, paragraph 10-bis, of the same decree provides specific conditions: the non-profit organisations, APS and Odv must operate with certain characteristics and manage properties of certain cadastral categories (B/1, B/2, D/4) in order to access benefits. It is also essential that the directors do not receive compensation for their role.
It seems simple, but this is where the first doubts begin to emerge.
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The conditions for taking advantage of the deduction: compensation and types of contract
When talking about Superbonus and non-profit organizations, a requirement comes into play that often creates confusion: administrators’ fees. The Revenue Agency was very clear on this point: in order to benefit from the maxi-deduction, the members of the Board of Directors they must not receive any type of compensation or allowance.
This applies from the start of the works, or from the moment in which the expenses begin to be incurred, and must remain so until the end of the period of use of the deduction. Even if compensation is provided for in the articles of association, directors must formally renounce any sum or, if they have already received something, must return it.
And then there is the question of title to the property. To obtain the Superbonus, it is not enough to have any contract. The law requires that the property be owned, in usufruct or on free loan. If the loan agreement has been stipulated, it must be registered with a certain date before 1 June 2021.
Why this deadline? It is a kind of legal “snapshot” that serves to avoid strategic changes made just to obtain the bonus. Therefore, it is a good idea to check everything carefully: from contracts to accounting records, so as not to miss this opportunity.
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How to calculate the spending limit for non-profit organizations: surface area matters
Now, let’s get into the heart of a question that may seem technical, but is fundamental for those who want to use the Superbonus without unpleasant surprises: the calculation of eligible expenses.
At first glance, it might seem like a simple spending limit for each property unit. But when we talk about non-profit organizations, APS and Odv, things become more complicated. Here it’s not just about how many real estate units you have available, but about how much total surface area they occupy and how this compares with the national average of homes: the surface area of the property becomes a key number.
For example, if you manage a retirement home (land registry category B/1), which occupies a much larger space than a normal apartment, the spending limit is not calculated by simply multiplying by the number of “units” present, but by using a ratio between your total surface area and the average surface area of a typical home in Italy. It’s a bit like trying to understand how much of the Superbonus goes to large structures, which clearly require more expensive work.
But be careful: this rule applies only if the property falls within certain cadastral categories (B/1, B/2 and D/4) and if the title of possession is among those permitted (ownership, usufruct or registered loan).
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The traps of the loan: pay attention to the dates
Ok, so far we have talked about calculating expenses and the issue of compensation for administrators, but there is another aspect that often creates headaches for non-profit organizations: the free loan contract. If you are thinking of taking advantage of this form of agreement to access the Superbonus, there is a date to keep in mind: June 1, 2021.
But why is it so important?
In practice, to prevent third sector bodies from making “last minute” changes just to get caught up in the Superbonus, the legislation established that the loan contracts must have been register with a certain date before that date. If the loan was registered after 1 June 2021, you will not have access to the benefits with the simplified methods of paragraph 10-bis. It is as if that date were a temporal boundary that defines who is entitled to what.
This means that, if you are planning interventions on properties obtained on loan, you must carry out a very careful check on the registration dates. Otherwise, you risk starting work that you won’t be able to deduct as you expected. Better to check it out now than find out later that you can’t access the benefit!
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What happens if the ownership title changes?
Let’s take another step forward. Imagine that you already have a loan for use registered by the fateful date of 1 June 2021 and that you are ready to start the works, but then something changes: perhaps the owning parish decides to transform that loan into a usufruct, or the non-profit organization that manages the property and transfers the business unit to another person.
In these cases, what happens to the Superbonus? Will everything be lost? Not really, but you have to be very careful!
The Revenue Agency has specified that, if the ownership title of the property changes before the start of work (or before having incurred the first expenses), you must ensure that the new title is also among those admitted. For example, moving from a registered loan within the deadline to a usufruct is fine, but only if the usufruct is stipulated before starting the construction site. And not only that: the new contract must remain valid for the entire period of use of the Superbonus, otherwise the right to the deduction will be lost.
It is as if the legislation asked to “freeze” the initial situation: every change must be foreseen, formalized and verified before the works start, otherwise the risk is of seeing the entire castle of benefits that you have painstakingly built collapse. So, if you’re thinking of making changes to the ownership or management of the property, get everything down in writing well in advance and check every detail!
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The issue of credit assignment and invoice discount
Now let’s move on to another hot topic: the assignment of credit and it discount on invoice. If you have followed the regulatory events of recent years, you will know that there have been many changes on this point and not always in a linear way. Initially, the transfer of credit seemed like the perfect solution for non-profit organizations and third sector bodies, because it allowed them to obtain immediate liquidity without having to wait years to recover the deductions.
Find out more: Superbonus: stop the transfer of credit and discount on invoices from 2024
But then the stakes arrived.
With the DL n. 11/2023the possibility of opting for credit transfer or invoice discount has been severely limited. However, there are some exceptions that save those who had already started the work or submitted the documentation before certain dates. And here yet another “magic date” comes into play: February 17, 2023.
If the non-profit organization or APS was already established before that date, you can still take advantage of the credit transfer, but only if you have respected other specific conditions.
In other words, it is not that it is impossible, but it is necessary to check whether it falls within the foreseen exceptional cases. For example, if you submitted the sworn notice of commencement of works (CILA) before 30 March 2024, or you have a binding agreement for the supply of the necessary goods and services. In these cases, you can still exercise alternative options. But if you moved after these deadlines, unfortunately there is not much to do: you will only recover the Superbonus as a direct deduction.
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The necessary documentation
Now that we have clarified who can access and how, let’s talk about an aspect that is often underestimated: the documentation. To obtain the Superbonus, it is not enough to satisfy the technical and fiscal requirements, but you must also be ready to provide a mass of documents that precisely demonstrate your position. A mistake at this stage could be costly, so it is essential to have everything in order.
First of all, you need a sworn communication of start of work (CILA)which must be presented to the Municipality where the property is located. This certification is fundamental because it “crystallizes” the situation when the work starts, and any subsequent changes must be immediately reported and updated.
Then, there is the certification of possession of the requirements established by the law: in the case of non-profit organisations, it must be demonstrated that the directors do not receive remuneration, that the organization was established within the required dates and that the title of possession of the property it is valid and registered.
In addition to this, it is necessary to obtain the written consent of the owner of the property (if different from the entity requesting the bonus) and, if you are opting for the transfer of credit, you need all the accounting documents demonstrating the expenses incurred. Finally, keep in mind that the Revenue Agency may request further evidence and clarifications at any time: so it is better to prepare a complete dossier from the beginning.
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The latest news: Legislative Decree n. 39/2024 and the new rules for non-profit organisations
This new decree has further redefined the scope of application of alternative options (credit transfer and invoice discount) for non-profit organisations, APS and Odv. In practice, it has further limited the possibility of transferring the credit or requesting a discount on the invoice, but it has provided for some specific exemptions.
Here’s what has changed: the credit transfer or invoice discount can only be used for interventions already started or for expenses incurred in relation to work for which, before March 30, 2024it appears that certain documents have been submitted. This includes the presentation of the CILA, the request for the acquisition of the qualification (if the interventions involve demolition and reconstruction) or, in the case of simpler interventions, even just a binding agreement with a supplier.
This new regulatory tightening was designed to limit the risk of fraud and abuse, which unfortunately characterized some operations linked to the Superbonus. However, for those who already have work underway or with projects ready to start, the rules remain applicable, as long as there is always the correct supporting documentation. In short, once again the message is clear: those who started in time can continuebut those who arrive late risk being left out.
