Superbonus: Questions and Answers

ArticoloThe sun 24 hoursSuperbonus: Questions and Answers

Question

For the super ecobonus interventions on a villa, after having reached 30% of the work on 30 September 2022 (without Enea certification), I did other work for another 30% in the last quarter of 2022. I paid for all these works (60 %) on 20 December 2022. To transfer the related credit (Sal of 60%) did I have to have the Enea certification sent by 31 December 2022?

Answer

No, for expenses incurred in 2022, the sworn statement for the super eco-bonus can also be sent to Enea in 2023, provided that it is in time for communication of the option to the Revenue Agency, which must take place by 31 March 2023 (considering the 5-day break between sending to Enea and sending to the Revenue). In this case of submission after December 31, 2022, the “sworn technician who avails himself of this possibility” must write the following sentence in the notes of the sworn translation: «The progress of the works referred to in this sworn attached invoices and the related payments, for the part due, took place by 31 December 2022″ (note from ENEA dated 30 December 2021).

Question

I presented the Scia for the super bonus and started the work at the end of 2020. I return to the grip of the decree law of 16 February 2023, n. 11, concerning the assignment of credits and “invoice discounts”?

Answer

For the interventions already started before 1 June 2021, by virtue of other building procedures (for example, a Scia or a building permit), it was possible «both to continue with the procedure already in place and with the presentation» of the new « Cila-superbonus». In this second case of presentation of the Cilas (which can only be presented from 5 August 2021), the applicant could request the municipal administration to «keep valid the design documentation already present in the deeds as annexes to» Cilas (Anci Notebook of 28 July 2021) . Article 2, paragraph 2 of the decree law of 16 February 2023, n. 11, however, does not consider this case among those excluded from the squeeze. It is hoped that this problem will be modified during the conversion of the decree. Moreover, this problem is also present in article 1, paragraph 894 of the Law of 29 December 2022, n. 197, which lists the cases in which the super bonus can remain at 110% (and not 90%) in 2023.

Question

On May 10, 2022, a single owner of a building with 4 real estate units presented the ordinary Cila, but not the Cilas. Can you benefit from the 110% super bonus for eco and seismic jobs? Can you assign credits?

Answer

No, but it can benefit, for example, from the ordinary bonus earthquake and from the ordinary ecobonus. Alternatively, he can also benefit from the 80-85% eco-earthquake bonus for work on the common parts of the sole owner’s building (answers 22 May 2020, nos. 137 and 139 and 22 July 2019, no. 293 ), even if the units were non-residential and more than 4 (see the insert “Bonus casa” of 1 March 2023). In all these cases, the assignment is still possible, as the request for the authorization is “presented” before 17 February 2023 (article 2, paragraph 3 of the decree law 16 February 2023, n. 11).

Luca De Stefani

In-depth analysis by Studio De Stefani at thearticle by Luca De Stefani on Il Sole 24 Ore of 09 March 2023