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The Tax Agency has expanded March 16 to March 31, 2021 the deadline for communicating to the Tax Agency the option chosen between the discount on the invoice or the transfer of the super bonus of 110% and the other construction bonuses owed for the expenses incurred in 2020.
The extension was decided and communicated with a provision of February 22, 2021 by the director of the Agency, Enrico Maria Ruffini, to accept the request of operators, consultants and related trade associations, to have other days available to prepare and transmit communications with options. .
Superbonus, extension of the term until March 31
The Relaunch Decree – recalls the Revenue note – established that, for the purposes of the superbond and other deductions owed for various construction interventions, the beneficiary may choose, instead of using the deduction directly, for a advance contribution in the form of a discount applied by the providers who performed the interventions or, alternatively, for sale to third parties, including banks and other financial intermediaries, of the credit corresponding to the deduction owed.
The original deadline was set for Tuesday, March 16, 2021 by provision of August 8, 2020 of the director of the Tax Agency. With the extension just decided, the deadline postponed to March 31, 2021 and refers to the communication of discounts on invoices or assignments of credit relative to expenses incurred in 2020 that give the right to deduction.
The electronic procedure for sending information to the Tax Agency was only made available on October 15, 2020 with a reduction in the time available to proceed.
In fact, the text of the February 22 provision reads:
“The operators, consultants and related unions have requested the extension of the aforementioned deadline of March 16, 2021, in order to have enough time to prepare and transmit all the communications related to the expenses incurred in 2020, which it has not been possible to remit progressively. And thus, in the meantime, they have accumulated”.
Superbonus 110%, electronic communication
After sending the communication it will be announced, In 5 days, a receipt that certifies the acceptance or rejection, indicating the related reasons.
Warning: failure to send the communication within the terms and in the manner provided makes the option ineffective towards the Tax Agency.
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