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Superbonus 110%, the new circular number 30 / E of December 22, 2020, responds to the many questions from citizens, companies and professionals. Among the clarifications of the Tax Agency: the innovations introduced by the August decree for the facilitation provided by the relaunch decree.
Superbonus 110%, in response to the numerous questions on facilitation placed by citizens, companies and professionals, the Tax Agency publishes an extensive clarification circular on the facilitation provided by the relaunch decree.
The Circular number 30 / E of December 22, 2020 focuses on numerous topics, including energy efficiency costs, anti-seismic interventions, installation of photovoltaic systems and infrastructure to recharge electric vehicles in buildings.
The practice document also explains changes introduced by the August decree and provides the list of substitute documents and statements to be acquired at the time the compliance visa is issued on the communications for the assignment of credit or for the discount on the invoice.
Superbonus 110%, the mega circular of Income on questions from citizens, companies and professionals
There are 83 pages of clarification in circular number 30 / E, published by the Tax Agency on December 22, 2020.
- Tax Agency – Circular number 30 / E of December 22, 2020
- Deduction for energy efficiency and reduction of the seismic risk of buildings provided for in article 119 of the decree-law of May 19, 2020, n. 34 (Relaunch Decree) – Answers to questions.
The practice document contains clarifications on questions posed by citizens, companies and professionals about the superbonus 110%.
After circular number 24 / E, the Tax Agency once again responds to questions about the application of thefacilitation of the relaunch decree, raised by the specialized press, unions, professional associations and CAF.
At the center of the explanatory document is the news of the August decree.
It also summarizes the documentation and self-declarations that must be acquired at the time of the compliance visa on communications for the credit allocation or because of that discount on invoice.
The Financial Administration also clarifies several aspects regarding the deduction of expenses for energy efficiency interventions, anti-seismic, installation of photovoltaic systems and infrastructure for charging electric vehicles.
Superbonus 110%, the new clarifications of the Tax Agency
Among the clarifications of the Tax Agency on the 110% superbonus is thenews list of the Dl n. 104 of 2020, or decree August.
The notion of independent access from outside and the changes in the reduced quorum, necessary for the majority of condominiums that approve the works, are explained.
Some details on relative simplifications are also provided technical assertions that, in the case of interventions only in the common parts, they must refer exclusively to the parts of the condominium.
There is a dedicated approach to increasing ceilings by 50% in areas affected by the earthquake in central Italy 2016-2017.
Part of the clarifications also focus on non-profit organizations, voluntary organizations and social promotion associations.
These subjects can benefit from the installation without limits in relation to the type of property on which the interventions are carried out.
Also, the limitation of the two real estate units does not apply.
In the practice document the definition of autonomous access, which is attributed in cases where the property is accessed directly from a public, private or time-share road or from a common passageway to other properties overlooking the road or from non-exclusive use land, not being relevant the public or private or exclusive ownership of the property owner in the access in question.
Finally, part of the document is dedicated to concrete examples of towing and towed work, which entitle the benefit.
