The Revenue Agency, with the Answer n. 15 of 28 January 2025 (downloadable at the end of the article), provided important clarifications regarding the application of the discount on the invoice and the transfer of creditwith reference to years 2024 and 2025for the condominium interventions facilitated with the Superbonus.
The revenue question focuses on two fundamental aspects:
- the necessary condition to take advantage of the Discount on the invoice/assignment of credit In the 2024 and 2025or support, by March 30, 2024of expenses documented by invoice for works already carried out;
- the coordination between the Authentic interpretation rule ofart. 2-bis of Legislative Decree 11/2023 and the further conditions introduced by DL 39/2024above all regarding variants presented after the February 17, 2023.
We analyze below the response provided by the revenue.
Requirements for the use of the discount on the invoice in 2024 and 2025
According to entrances, to continue exercising the option of discount on the invoice or the transfer of the credit In the 2024 and 2025 (with the percentages of Superbonus due equal, respectively, to 70% and 65%), al March 30, 2024must have been work performed with the support by paying the related expenses.
An aspect clarified by the agency concerns the condition of “Works already carried out”: it is satisfied even if the works were carried out only in part. Furthermore, If more interventions, even autonomous, are included in the same qualification or fall into an agreement for “Free building”it is sufficient that At least one of the interventions was paid by March 30, 2024 To ensure access to the benefit.
Moment of relevance of the payment of the expenses
The Revenue Agency has precisely specified the moment when the expenses are considered sustained.
- For interventions on condominium partsthe date of the transfer made by the administrator and not that of the payment of the individual shares by the condominiums;
- For the discount on total workmanship (Superbonus 110%)the date of issue of the invoice is decisive;
- for the partial discountthe date of the bank transfer with which the part exceeding the discount is paid.
The reference date for payment is that oforder of bank transfer to the banknot the moment when the debit on the account takes place.
Variants presented after February 17th
Another clarified aspect concerns the variants presented after February 17, 2023. In this regard, we remind you that the decree of the sales (law 11 April 2023, n. 38) has introduced, starting from February 17, 2023 (date of entry into force of the same decree), a prohibition on exercise of the options for use in alternative methods to the deduction (discount on the invoice or transfer of the credit corresponding to the deductions).
The Agency confirms that, For the purposes of the use of the Superbonus and the discount on the invoicethe date to be considered is that of the presentation of the original qualification title.
Therefore, the subjective variants (change of the executing company) And The objective variants (addition of interventions) they do not affect On the possibility of accessing alternative options to deduction, as long as Cilas or other qualifying title has been presented By March 29, 2024.
The case in question
The condominium, having presented Cilas the November 17, 2022 and incurred expenses documented by the invoice by March 30, 2024can continue to benefit from Superbonus with discount on the invoice. This also applies after the variation of the executing company, thanks to a variant to the original building project.
The interventions following the March 30, 2024 remain facilitated with the expected rates: 70% for 2024 And 65% for 2025based on the date of payment of expenses. The option remains valid on condition that the regulatory requirements are respected.
