Superbonus, when must the works be completed?


19/11/2021 – Can the facilitated interventions with the Superbonus be completed after the expiry of the facility? What to do if you exercise the option of the discount on the invoice or of the credit transfer in relation to a SAL?

To these doubts, formalized in a question, proposed by the Hon. Pd Gian Mario Fragomeli in the Finance Commission, the Undersecretary to the Ministry of Economy and Finance, Federico Freni, gave an answer.

Superbonus and deadlines for the conclusion of the work, the doubt

Hon. Fragomeli asked the Government to clarify whether the taxpayer, who carries out the works and pay the advance payments consistent with the state of progress of the works (SAL) of no less than 30%, but unable to complete them completely, is entitled to take advantage of the Superbonus.

In other words, if the taxpayer does not reach 100% of the estimated work, but still obtains the improvement of two energy classes or the seismic improvement, must he return the concessions he received on the advances paid for the works carried out?

Superbonus, the works must be completed

Undersecretary Freni explained that, both for those who directly benefit from the deduction and for those who choose the discount on the invoice or the assignment of credit, the deduction is related to the “incurring of expenses, while the completion date of facilitated interventions “.

The Undersecretary added that, even if the legislation on the Superbonus does not establish the deadline within which the works must be completed for the purposes of consolidating the deduction or exercising the options of the discount on the invoice or the assignment of the credit, it is necessary that the interventions are in any case completed.

The condition of completion of the works it is verified by the Revenue Agency during the control. Failure to carry out the interventions, as well as the possible absence of the other requisites required by the law, such as the achievement of the performance objectives in terms of energy saving or anti-seismic, determines the recovery of the deduction unduly used and the application of interest and penalties.

The supplier who applied the discount and the transferees are also jointly and severally liable.

Finally, Freni explained that it is possible to exercise the option of the discount on the invoice or the assignment of credit, in relation to a deposit corresponding to a SAL of not less than 30%, even if the work will be completed. after the period of validity of the facility, provided that the planned works are actually carried out.


Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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