Super bonus at 110% even for work already started

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The 110% super bonus is also available where the work has already started before July 1, 2020? I have a Shah already registered in the municipality but I told the company to start the interventions after 1 July 2020 because I would like to be included in the 110% bonus. If I have to start before the aforementioned date, will I lose the opportunity to enjoy the super discount?

These are questions that often arise for professionals, while waiting for the Revenue Agency to issue the long-awaited implementing measure of the relief measure introduced with art. 119 of the Relaunch decree (decree-law n.34 of 2020) to support the restart of the building sector after the period of economic crisis linked to Covid-19.

It is the super tax deduction at 110% expenses related to specific energy efficiency interventions (thermal insulation and central heating carried out on condominiums or on a single-family main house) and interventions for the adoption of seismic measures. The benefit applies, provided that they are carried out jointly with one (or both) of the aforementioned works, also to the installation of photovoltaic solar systems connected to the electricity grid as well as infrastructure for charging electric vehicles in buildings. Furthermore, provided they are carried out jointly with one or more of the works envisaged by paragraph 1 of the same art. 119, the super discount can also be extended to all the eco-bonus hypotheses already provided for by article 14 of the decree-law no. 63 of 2013 and within the spending limits set by the same standard for each.

The super discount applies to documented expenses

The rule expressly states that the enhanced tax deduction is due for “for the expenses documented and paid by the taxpayer, incurred from 1st July 2020 and until 31st December 2021“.

So we talk about “documented expenses“And not of”documented interventions“, Which leads to believe that, where the intervention that is being carried out on the home had started before 1 July 2020 and is among those eligible with 110% (for example, thermal coat), the taxpayer,” could ” enjoy the super benefit provided that the expense document (invoice) and the payment transfer are after June 30, 2020.

The aforementioned, however, must be confirmed in the explanatory circular of the Inland Revenue, which is expected to be issued.

Finally, please note that the tax deduction in question is to be divided among the entitled parties in five equal annual installments. There is also the possibility of opting, where the contracting company agrees, for the direct discount on the invoice or for the assignment of credit.



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https://www.investireoggi.it/fisco/super-bonus-al-110-anche-per-i-lavori-gia-iniziati/

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