the Supercircular of the Tax Agency

12/23/2020 Italy



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</p> <p>Anticipating the <strong>changes to be introduced by the Budget Law for 2021</strong>, the Tax Agency published the <strong>circular no. 30 / E of December 22, 2020</strong><br/> oppose the “Deduction for energy efficiency and reduction of the seismic risk of buildings provided for by article 119 of the decree-law of May 19, 2020, n.34 (Decree of relaunch) – Answers to questions”.</p> <h2><strong>The clarifications of the Supercircular</strong></h2> <p>With what has already been renamed “Supercircular”, the Agency provides further clarification on the deduction of costs for energy efficiency, anti-seismic interventions, installation of photovoltaic systems, as well as infrastructures for charging electric vehicles in buildings that benefit from the Superbonus . 110%, in light of the latest changes made by <strong>Decree-Law August 14, 2020, n. 104</strong> converted from <strong>law October 13, 2020, n. 126</strong> (the so-called August Decree / Relaunch).</p> <p>The new circular of the Tax Agency also provides the<strong>list of documents and self-certification</strong> to be acquired at the time the communication compliance visa is issued for the transfer of credit or the discount on the invoice.</p> <p>Many of the clarifications will necessarily have to be updated after the publication in the Official Gazette of the Budget Law for 2021 with which the tax deductions of 110% are being redone.</p> <h2><strong>The structure of circular no. 30 / E of the Tax Agency</strong></h2> <p>83 pages of the circular divided into 6 chapters:</p> <ol> <li>Main changes introduced by the August decree</li> <li>Beneficiaries</li> <li>Property types allowed</li> <li>Interventions and spending limits <ul> <li>Driving interventions</li> <li>Dragged interventions</li> <li>Installation of photovoltaic solar systems</li> <li>Eligible spending limits</li> <li>Special cases</li> </ul> </li> <li value="5">Sale option and invoice discount <ul> <li>Specific cases</li> <li>Issuance of certificates and affidavits</li> <li>Compliance</li> </ul> </li> <li value="6">Compliance Visa <ul> <li>Persons authorized to issue a compliance visa: employees of service companies</li> <li>Entities authorized to issue a compliance visa: company cafes and employee cafes</li> <li>Telematic transmission of communications</li> <li>RC insurance policy for the issuance of certificates and affidavits</li> <li>Measure of the sanction provided for the unfaithful issuance of the compliance visa</li> <li>Placement of compliance visa, assistance activities and billing of the service provided</li> <li>Certificate of conformity in different models.</li> <li>Verifications for compliance visa purposes</li> </ul> </li> </ol> <p style="text-align: right;">Care of <strong>Edition of LavoriPubblici.it</strong></p> <p> © All rights reserved</p></div> </p></div> <p><script 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class="tie-schema-graph">{"@context":"http:\/\/schema.org","@type":"NewsArticle","dateCreated":"2020-12-23T05:22:10+00:00","datePublished":"2020-12-23T05:22:10+00:00","dateModified":"2020-12-23T05:22:10+00:00","headline":"the Supercircular of the Tax Agency","name":"the Supercircular of the Tax Agency","keywords":[],"url":"https:\/\/tricksfast.com\/italy\/the-supercircular-of-the-tax-agency\/","description":"[ad_1] Anticipating the changes to be introduced by the Budget Law for 2021, the Tax Agency published the circular no. 30 \/ E of December 22, 2020 oppose the \"Deduction for energy efficiency and reduc","copyrightYear":"2020","publisher":{"@id":"#Publisher","@type":"Organization","name":"TricksFast","logo":{"@type":"ImageObject","url":"https:\/\/tricksfast.com\/italy\/wp-content\/themes\/sahifa\/images\/logo@2x.png"}},"sourceOrganization":{"@id":"#Publisher"},"copyrightHolder":{"@id":"#Publisher"},"mainEntityOfPage":{"@type":"WebPage","@id":"https:\/\/tricksfast.com\/italy\/the-supercircular-of-the-tax-agency\/","breadcrumb":{"@id":"#crumbs"}},"author":{"@type":"Person","name":"admin","url":"https:\/\/tricksfast.com\/italy\/author\/tricksfast52_d7h0j8u8\/"},"articleSection":"Italy","articleBody":"\r\n[ad_1]\r\n\n\t\n\n\t\t\t\t\n \n \t\t\t\t\t\t\t\n\n\n\n\n\nAnticipating the changes to be introduced by the Budget Law for 2021, the Tax Agency published the circular no. 30 \/ E of December 22, 2020\noppose the \"Deduction for energy efficiency and reduction of the seismic risk of buildings provided for by article 119 of the decree-law of May 19, 2020, n.34 (Decree of relaunch) - Answers to questions\".\nThe clarifications of the Supercircular\nWith what has already been renamed \"Supercircular\", the Agency provides further clarification on the deduction of costs for energy efficiency, anti-seismic interventions, installation of photovoltaic systems, as well as infrastructures for charging electric vehicles in buildings that benefit from the Superbonus . 110%, in light of the latest changes made by Decree-Law August 14, 2020, n. 104 converted from law October 13, 2020, n. 126 (the so-called August Decree \/ Relaunch).\nThe new circular of the Tax Agency also provides thelist of documents and self-certification to be acquired at the time the communication compliance visa is issued for the transfer of credit or the discount on the invoice.\nMany of the clarifications will necessarily have to be updated after the publication in the Official Gazette of the Budget Law for 2021 with which the tax deductions of 110% are being redone.\nThe structure of circular no. 30 \/ E of the Tax Agency\n83 pages of the circular divided into 6 chapters:\n\nMain changes introduced by the August decree\nBeneficiaries\nProperty types allowed\nInterventions and spending limits\n\nDriving interventions\nDragged interventions\nInstallation of photovoltaic solar systems\nEligible spending limits\nSpecial cases\n\n\nSale option and invoice discount\n\nSpecific cases\nIssuance of certificates and affidavits\nCompliance\n\n\nCompliance Visa\n\nPersons authorized to issue a compliance visa: employees of service companies\nEntities authorized to issue a compliance visa: company cafes and employee cafes\nTelematic transmission of communications\nRC insurance policy for the issuance of certificates and affidavits\nMeasure of the sanction provided for the unfaithful issuance of the compliance visa\nPlacement of compliance visa, assistance activities and billing of the service provided\nCertificate of conformity in different models.\nVerifications for compliance visa purposes\n\n\n\n\nCare of Edition of LavoriPubblici.it\n\n\n\t\t\t\n\n\n\t\t\t\n\n\n\t\t\t\n\n\n\t\t\t\u00a9 All rights reserved\n\t\t\t\t\t\n \t\n\t\t\t\n\t\t\t\t\n \t \n\t\t\t!function(f,b,e,v,n,t,s)\n\t\t\t{if(f.fbq)return;n=f.fbq=function(){n.callMethod?\n\t\t\t\t\tn.callMethod.apply(n,arguments):n.queue.push(arguments)};\n\t\t\t\tif(!f._fbq)f._fbq=n;n.push=n;n.loaded=!0;n.version='2.0';\n\t\t\t\tn.queue=[];t=b.createElement(e);t.async=!0;\n\t\t\t\tt.src=v;s=b.getElementsByTagName(e)[0];\n\t\t\t\ts.parentNode.insertBefore(t,s)}(window,document,'script',\n\t\t\t\t\t'https:\/\/connect.facebook.net\/en_US\/fbevents.js');\n\t\t\tfbq('init', '353116775471516');\n\t\t\tfbq('track', 'PageView');\n\t\t(function(d, s, id) {\n var js, fjs = d.getElementsByTagName(s)[0];\n if (d.getElementById(id)) return;\n js = d.createElement(s); js.id = id;\n js.src=\"https:\/\/connect.facebook.net\/it_IT\/sdk.js#xfbml=1&version=v3.2&appId=366487384093757\";\n fjs.parentNode.insertBefore(js, fjs);\n }(document, 'script', 'facebook-jssdk'));\r\n[ad_2]"}</script> </article><!-- .post-listing --> <section id="related_posts"> <div class="block-head"> <h3>Related Articles</h3><div class="stripe-line"></div> </div> <div class="post-listing"> <div class="related-item"> <div class="post-thumbnail"> <a href="https://tricksfast.com/italy/juve-the-kulusevski-problem-can-no-longer-be-ignored-besides-the-mistake-what-is-the-point-of-this-team/"> <img src="data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7" style="background:url(https://cdn.ilbianconero.com/images/2021-04/kulusevski.juve.torino.2021.1080x648.jpg) no-repeat center center;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;width:310px;height:165px" class="attachment-tie-medium wp-post-image nelioefi" alt=""/> <span class="fa overlay-icon"></span> </a> </div><!-- post-thumbnail /--> <h3><a 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