Credit transfer and invoice discount, one communication for each intervention

A communication for each intervention for discount on the invoice and credit transfer


I building bonuses they must be accounted for separately for the realization of several interventions on a property.

a taxpayer yes addressed to the tax authorities, claiming to be the owner of a building located in a municipality a seismic risk 3, composed of 5 real estate units, of which 3 housing category A/3 and, the others consist of a category shop C/1 and from a category warehouse / cellar C/2.

Specifically, he asks if he can benefit from the Super bonus for energy saving and seismic risk reduction building works, to be carried out on a category A / 3 real estate unit functionally independent and with independent access from the outside, compared to the other real estate units of the building.


Furthermore, it states that i jobs they also provide for the replacement of windows and doors. Therefore, it also requires if, in case of credit assignment o di discount on invoice, it is necessary to send toRevenue Agency, three distinct modules to communicate the choice of the option, one for anti-seismic interventions, one for energy saving and one for the replacement of windows and doors, or if a solo form with the sum of the amounts relating to the three interventions.

L’Revenue Agency with answer number 784 of 18 November 2021 clarified that theinstant, in compliance with the conditions, limits and obligations indicated, including thesworn statement by technicians for the reduction of seismic risk and the congruity of the expenses incurred for the subsidized interventions, will be able to take advantage of the Superbonus, for expenses destined to the realization of the anti-seismic interventions and energy requalification on theimmobile owned by him.

Then, he added that if you run more facilitated interventions on a property, the maximum expense limit admitted to the deduction is the sum of the amounts provided for each of them. However, to take advantage of the deduction it will be necessary account separately the individual expenses related to the various interventions.

In the present case, the owner wants to carry out energy efficiency, anti-seismic and window replacement interventions, therefore, for the discount on the invoice or the assignment of credit, it will have to send to the Revenue Agency three separate modules, one for every intervention.

The explanation, made by the Revenue Agency, is also supported by instructions relating to the form that provide for an ad hoc field called type of intervention, which must indicate the identification code of the work for which the communication, distinguishing specifically between energy efficiency interventions, seismic risk reduction in zone 1, 2 and 3 and other interventions.


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