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Finally, the guide has been made available to carry out the procedure related to tax returns for interventions in real estate 2020 and 2021. It is the documentation necessary to communicate to the Tax Agency the option of assigning the credit or discount on invoice . Everything, in relation to interventions carried out in individual real estate units, for energy efficiency and against seismic risk. Therefore, through the guide and the indications offered by the Tax Agency, we will know how to declare the choice of the discount on the invoice or the tax credit for Eco-discounts.
Discount on invoice or tax credit
The clarifications of the case were offered by 2 measures, namely: the one issued by the Tax Agency on August 8, 2020 and the User manual. The latter contains the guide the use of the procedure for the “communication of the credit and deduction option”. Therefore, in addition to the form for the electronic communication of the option, the instructions for its completion are also available on the Agency’s website. This communication must be made through the electronic procedure available in the reserved area of Entratel / Fisconline. The procedure is as follows: after authentication, you can access the procedure by following the path: My Desktop / Services for / Communicate. Then you must select: “Communication of transfer / discount option – Ecobonus and Sismabonus – Individual real estate units “.
What the Relaunch Decree established
Thus, once we have indicated how to declare the choice of discount on the invoice or the tax credit for Ecobonus, we make an additional clarification. The relaunch decree, in addition to having introduced the 110% Superbonus, also provided for the possibility of opting for a supplier discount, that is, a discount on the invoice. Alternatively, you can take advantage of the tax credit or decide to sell it to third parties. The option must be communicated exclusively electronically, as of October 15, 2020, using the model introduced on August 8, 2020. The option can be exercised for the following types of interventions: a) recovery of real estate assets; b) energy efficiency; c) anti-seismic work; d) recovery or restoration of facades; e) installation of photovoltaic systems; f) installation of electric vehicle charging stations.
