For the Revenue Agency, any VAT that is partially indetraibile as a result of the pro-rata is not a «cost relating to the individual purchase transactions, but is a global mass that qualifies as a general cost»Therefore, it should not be considered in the calculation of building bonuses other than super bonuses.
For VAT subjects, the VAT relating to invoices payable (in reverse charge or not) for building works facilitated with the deductions Irpef or Ires, can generally be deducted, therefore, is not considered to calculate the building bonuses, consisting of a deduction from the Irpef or Ires.
For VAT subjects, any VAT displayed on the invoice (for example, for purchases with installation, which are excluded from reverse charge) or the tax recorded in the VAT register of invoices payable in reverse charge (for example, for the insulation of the facade of the property), can be generally deducted.
The percentages of the various deductions Irpef or Ires on construction work are due on the «amounts left at the expense of the taxpayer», then, if an enterprise or a professional deducts the VAT of the investment made, this tax cannot be considered an amount «borne» of the same. For private individuals, on the other hand, the VAT is always indetraibile, therefore, it should not be removed from the value of the «speaking» transfer paid for the subsidized asset and is deducted for Irpef purposes also VAT, according to the percentages provided by the bonus.
Regarding the expenses incurred for the interventions facilitated with the super bonus (super ecobonus, super bonus earthquake, architectural barriers, photovoltaic, accumulation and columns), the eventual VAT (from the VAT itself), even partially (for example, according to the pro-rata), by taxable persons VAT (for example, by the IACP, housing cooperatives with undivided properties and amateur sports associations and clubs, hardly, but by companies and professionals, because they are rarely facilitated with the super bonus), «is considered in the calculation of the total amount admitted to the benefit» (that is, for the calculation of the taxable amount on which to calculate the deduction Irpef or Ires), regardless of the accounting method adopted by the taxpayer (for example, the regime of Law 398/1991 for the ASD, the exemption of obligations for exempt transactions or the internal reverse charge).
This is provided for in Article 119, paragraph 9-ter, of Decree-Law No. 34 of May 19, 2020, as introduced by Article 6-bis, paragraph 1, of Law Support Decree 22 March 2021, No. 41, converted, with amendments, by Law 21 May 2021, No. 69. This provision, therefore, confirms, also for the super bonus, as already applied in practice for other deductions dedicated to VAT subjects and is in line with the rule followed for VAT charged to private individuals, which always remains at their expense.
The importance of VAT for the purposes of the bonus is also in line with European principles. For example, for the Structural Funds, Regulation (EC) 448/2004 of the EU Commission provided that the eligibility of VAT for co-financing does not depend on the private or public nature of the final beneficiary, but may constitute eligible expenditure if it is actually and definitively borne by the final beneficiary.
It is considered that the potentially deductible VAT which could be deducted from the VAT due but which is not actually recovered by the final beneficiary (by mistake or choice) cannot be considered an eligible expenditure for the purposes of calculating the super bonus (see Il Sole 24 ore of 20 May 2021).
Article 119, paragraph 9-ter, of Decree Law May 19, 2020, n. 34, also lists the various types of indetraibilità that allow the relevance of the VAT indetraibile for the calculation of the super bonus, among which are:
Article 119, paragraph 9-ter, of Decree Law 19 May 2020, n. 34, therefore, exceeds (only for the super bonus, reply of 2 March 2023, n. 236) the answer n. 5.3.2, given by the Revenue Agency in the circular of 22 December 2020, n. 30/E, on the case of a «company» who owns buildings in condominium, which failing to deduct from VAT the VAT relating to the expenses for the interventions carried out, as a result of the pro-rata or in the presence of cases of objective uncertainty, wanted to know the fate of this tax, for the purposes of determining the super bonus.
Outdated answer
In reply No. 5.3.2 to the circular of 22 December 2020, n. 30/E, the Revenue Agency argued that the tax cost of the interventions on which to calculate the super bonus must be determined according to the ordinary criteria for identifying the cost of the goods relevant for tax purposes provided for in Article 110, 1, letters a) and b) of the Tuir, regardless of the modalities (ordinary, flat-rate) of determination of income by the taxpayer. Therefore, in the value of the goods and services are included «also the ancillary charges of direct imputation», as the possible totally indetraibile VAT (article 19-bis.1, dpr 633/1972) or as a result of the option provided by article 36-bis of the same dpr n. 633/1972. This rule, however, does not apply to partially undeliverable VAT as a result of the pro-rata, as this «cannot be considered as a cost relating to individual purchasing transactions, but is a global mass (…) that qualifies as a general cost».
new standard
With the introduction of Article 119, paragraph 9-ter, of Decree Law May 19, 2020, n. 34, which also refers to Articles 19 and 19-bis of dpr 633/1972, therefore, is exceeded (only for the super bonus, reply of March 2, 2023, n. 236) the limitation imposed by the answer n. 5.3.2, given by the Revenue Agency in the circular of 22 December 2020, n. 30/E, concerning partially undeliverable VAT as a result of the pro-rata.
These are, however, unusual cases, as hardly a «company» can deduct the super bonus on an invoice that it receives directly, as it should be remembered that companies (and professionals), are not eligible for the super bonus, except for condominium fees paid pro-The Committee on the Environment, Public Health and Consumer Protection will be voting in favour. Usually, these are re-debited by the condominium administrator and are without VAT. Another argument, however, must be made for the ASD, the IACP or the non-profit organizations.
In this regard, the fate of the VAT recorded, usually in internal reverse charge, by the company or by the professional, in cases where they receive directly the invoices for the works on the common condominium parts of the minimum amnesty, for which it has been decided not to request the attribution of a special tax code or not to invoice to a single amnesty.
In the reply of 2 March 2023, n. 236, the relevance or not, for the purposes of the facade bonus, of the amount of VAT not deducted by a bank for the invoice of the contractor, registered by the credit institution with the reverse charge mechanism, without the possibility of deducting it due to the exercise of the option referred to in Article 36-bis of Presidential Decree No. 633/1972. the agency has confirmed that the Vat totally indetraibile (as is the case for taxpayers exercising the option of exempting themselves from invoicing and registration obligations in respect of exempted transactions within the meaning of Article 10 of Presidential Decree No. 633/1972, with the exception of those listed in 11, 18 and 19), «constitutes a component of expenditures that can be facilitated, as an ancillary charge of direct attribution to the cost of the goods or subsidized interventions». The answer also clarified that can not be considered for the bonus facades, instead, the amount of any partially undeliverable VAT due to the pro-rata, as this «It cannot be considered as a cost relating to individual purchasing transactions but is a global mass (…) that qualifies as a general cost» (in line with the response 5.3.2 of the circular of 22 December 2020, n. 30/E). In fact, Article 119, paragraph 9-ter, of Decree-Law No. 34 of May 19, 2020 does not apply to building bonuses other than super bonuses.
By Luca De Stefani
Deepening of Studio De Stefani’s response by Luca De Stefani in the Modulo Iva 24 of Il Sole 24 Ore of 31 march 2023.
