On September 18, 2024, the Revenue Agency issued an important provision that introduces a new model for requesting the non-repayable contributionintended to cover up to 70% of the costs relating to building works carried out in 2024.
This contribution is intended for individuals with low incomes and for condominiums that have already achieved at least 60% progress on the works by 31 December 2023. Provision no. 360503 also provides detailed instructions on how to submit the application, which can be sent until October 31, 2024.
Are you among the potential beneficiaries? Do you want to find out how to request this contribution? Continue reading to learn more!
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Who can apply for the grant?
The non-repayable contribution provided by Legislative Decree no. 212/2023 is a benefit designed to help individuals and condominiums cover the costs of building works. To access it, however, there are some specific requirements.
The first one concerns the income: only individuals with a total income not exceeding 15,000 euros, calculated according to the rules established by Article 119 of Legislative Decree no. 34/2020, can benefit from this contribution. This means that the measure is primarily aimed at those who need financial support to improve their homes, ensuring that the benefits go to those who are actually less able to independently support the costs.
Another fundamental requirement is the state of progress of the works. Only those who have already achieved at least 60% of the planned work by 31 December 2023 can apply for the contribution. This parameter is used to avoid funding interventions still in the initial or only planning stages, concentrating resources on those who have already concretely undertaken the work.
Furthermore, the contribution covers expenses incurred from 1 January 2024 to 31 October 2024 for interventions that are included in the Superbonusor renovation or energy requalification interventions. Also eligible are expenses that have not been deducted through Irpef and those for which the discount has not been applied to the invoice.
This means that the contribution can represent additional help for those who have not been able to fully benefit from other tax breaks, such as the transfer of credit.
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How to apply: timeframes and procedures
To access the contribution, the application must be submitted to the Revenue Agency by October 31, 2024. This can be done directly by the applicant or through an authorized intermediary, such as an accountant or a CAF, who has the power of attorney to access the applicant’s tax drawer.
The procedure will be entirely online and will be available in the reserved area of the Revenue Agency website.
The application form must contain a series of fundamental information, starting with the applicant’s tax code. If the contribution is requested by an heir, it is also necessary to enter the tax code of the de cuius (the deceased person).
Furthermore, in case the applicant is a minor or a person under guardianship, the tax code of the legal representative must be provided.
The application is submitted through a secure and tracked system, and the Revenue Agency will publish a specific notice indicating the date from which it will be possible to submit applications. Respecting the October 31 deadline is essential, as applications submitted after that date will not be taken into consideration.
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Filling out the form: what to include in boxes A, B and C
The application for the non-repayable contribution is structured into three main sections: Section A, Section B and Section C. Each of these sections requires specific and detailed information that will be used by the Revenue Agency to verify the eligibility of the applicant.
- Painting A: In this section, the cadastral data of the property on which the building works were carried out must be indicated. It is important to correctly enter all the information relating to the property, because it will be used to identify the real estate unit for which the contribution is requested.
- Frame B: This form is divided into two sections. In the first section, you must indicate the tax codes of all members of the applicant’s family unit (and/or the deceased, if applicable) and the total income earned in 2023. The second section, however, is dedicated to expenses incurred for building work. Here you must indicate the expenses incurred between 1 January 2024 and 31 October 2024, also including the date of the first bank transfer made to pay for the work. It is essential to provide complete and truthful information to avoid the risk of the application being rejected.
- Frame C: This section is a summary of the data provided in the previous tables and contains all the information needed to calculate the amount of the contribution. In practice, Table C summarises the data on the expenses incurred and the information on the applicants, offering an overview that will be used to determine the amount of the benefit.
Filling out these forms correctly is essential to avoid errors that could delay or compromise obtaining the contribution.
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Verification and accreditation of the contribution
After the application has been submitted, the Revenue Agency will carry out a series of checks to ensure that all the data provided is correct and that the applicant meets the requirements set by the law. Among the most important checks is the one relating to the bank or postal current account, which must be in the name or jointly in the name of the applicant.
This check is carried out through a service managed by PagoPa Spa, and is intended to ensure that the contribution is paid to the actual person entitled to it.
If the checks are successful, the contribution will be credited directly to the current account indicated in the application. It is important that all banking information is correct and up to date, to avoid delays in disbursement. If anomalies are found, the application may be rejected or subject to further checks.
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Distribution of funds and recovery of undue contributions
Once all the applications have been collected by the deadline of 31 October 2024, the Revenue Agency will proceed with the distribution of financial resources available, which amount to 16,441,000 eurosThe distribution will be proportional, based on the total number of requests received.
In practice, the ratio between the available resources and the total amount of contributions requested will determine the actual percentage of the contribution that each beneficiary will receive. The final distribution percentages will be communicated by 30 November 2024 through a further provision of the Director of the Agency.
If, after the payment, it is ascertained that the contribution was not due in whole or in part, the Revenue Agency may proceed with the recovery of unduly received sumspursuant to Article 38-bis of Presidential Decree no. 600/1973.
However, the taxpayer has the possibility to spontaneously regularize his/her position by voluntarily returning the undue amount, without incurring further sanctions.
