Superbonus, credit transfer or deduction? The choice for each driving and towing operation


Superbonus, credit transfer or deduction?  The choice for each driving and towing operation
Written by aquitodovale

Superbonus, credit transfer or deduction? The choice can be made for each intervention, driving and towing. The Revenue Agency clarifies this in its response to question number 279 of 19 May 2022. To choose the transfer, a communication must be sent for each intervention and the relative identification code of the type of intervention must be entered.

Superbonusthe taxpayer can choose whether to benefit from thefacilitation with the direct deduction or with the credit assignment for each intervention carried out, driving and towed.

This was confirmed by the Revenue Agency in the response to question number 279 of 19 May 2022, which clarifies a rather important aspect on the maxi deduction introduced by the Relaunch decree.

In case you choose the option of indirect use of the credit assignment to banks, intermediaries or other subjects, this choice can be made for each intervention.

In other words, you can choose to transfer the credit deriving from the replacement of the boiler and deduct the expenses incurred for the installation of the photovoltaic panels.

If you choose the assignment, you will have to use the appropriate communication module to the Revenue Agency, by inserting the identification code from the type of intervention.

They will need to be forwarded as many communications as there are interventions for which you intend to assign the credit.

Superbonus, credit transfer or deduction? It can be chosen for each driving and towing operation

The clarifications on the 110 per cent superbonus by the Revenue Agency continue.

Yesterday, May 19, 2022, the Financial Administration has FAQ updated with some clarifications on the partial assignment of credit, after the amendments to the regulations made by the Sostegni ter decree.

On the same day, the tax authorities published the response to question number 279, which dispels doubts on a matter of no small importance.

The starting point for clarification comes after the request of a taxpayer, which he intends transfer part of the credits relating to the expenses of the superbonus e bring another part as a deduction.

Specifically, the applicant intends to carry out the following interventions:

  • replacement with boiler condensing (driving intervention);
  • installation of the photovoltaic panels (towed intervention);
  • installation of the storage system (towed intervention);
  • installing a charging column of electric vehicles (towed intervention).

The same intends to sell only the credits deriving from the expenses incurred for the first intervention, the driving one.

The Revenue Agency confirms the provisions of the solution proposed by the applicant and clarifies the how to make your choiceafter summarizing the regulatory framework.

L’article 121 of the Relaunch decree provides for two alternative possibilities to direct use through the deduction: credit assignment and it discount on invoice.

Regardless of the choice of the mode of use, circular number 30 of 2020 specifies that:

“In the event that several interventions that can be facilitated are carried out on the same building, the maximum expense limit admitted to the deduction is the sum of the amounts foreseen for each of the interventions carried out.”

It will therefore be possible to take advantage of the discount provided that the costs of each intervention are separately accounted for.

Specifically, the implementing provision of 3 February last, the latest in a long list that began with the provision dated 8 August 2022, to points 3.2 and 3.3 reports that:

  • the credit subject to transfer is equal to the deduction due;
  • there deduction due is commensurate with “Total expenses incurred in the tax period”.
Revenue Agency – Response to the interrogation number 279 of May 19, 2022
Article 121 of Legislative Decree 19 May 2020, n. 34, converted with amendments by law 17 July 2020, n. 77- assignment of credit only for the “driving” intervention and indication in the tax return of the deduction relating to the expenses for the “driving” interventions.

Superbonus, the identification code of the intervention must be entered in the communication of the sale

The same provision of the Revenue Agency provides, in annex, the instructions for communicating the option.

In the field “Type of intervention” the taxpayer must indicate the identification code of the intervention for which it is communicating.

The codes in question are indicated in table reported in the instructions for filling in the form.

This code allows, in fact, to distinguish each intervention and to choose which ones you intend to assign credit.

You can therefore choose, for example, to transfer the credit relating to the expenses for the year for the replacement of the winter air conditioning system and deduct the costs incurred for the installation of the photovoltaic system.

To do this, simply send the communication to the Revenue Agency exclusively for the interventions for which the credit is to be transferred, by filling in the form with the correct code that identifies the type of intervention.

For expenses from bring in deductionhowever, the communication should not be sent.

In case one same supplier carry out several interventions, the expenses must be distinguished for each intervention, by inserting the appropriate code. It will then have to be sent a communication for each intervention carried out.


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