(Finance) – Friday 29 April, the deadlines for the communication of the options, relating to 2021 interventions and residual installments 2020, for the credit assignment and the discount on the invoice relating to Super bonus 110% and ai building bonuses. No extension for i private this time: those who find 2021 registered credits in the tax drawer have the last few hours available to get rid of them. In any case, the 2021 sales game does not end here. For the subjects IRES and for holders of VAT number who are required to submit the tax return by November 30th, there will be time until October 15th to communicate the options, based on a rule included in the conversion law of the Bill decree.
The splitting of the term for the communication to the Inland Revenue of the option for the transfer or discount on the invoice, however, he is placing many doubts applications. And this is not only because the converted text of the decree Utility bills it has not yet landed in the Gazzetta (and the deadline of April 29 is approaching) but also because the subjective perimeter of those who are allowed to slip to October 15 continues to be very uncertain. In fact, the citation of the expiry of the declaration model displaces all those who, for various reasons, have a different deadline for submitting the declaration.
The rule also does not link the nature of subjects to the belonging of the property on which the interventions are carried out to income business. The legal text could also be interpreted in the sense that all the properties of these subjects – even if belonging to the private and non-commercial sphere – fall within the extension. This reading would have a double positive aspect: it tends to make the subjects who postpone to October 15 coincide with those who are not admitted to the template 730 (even with the problem of partners in partnerships, without VAT number but not admitted to 730), and avoid that the same owner with VAT number (for example, self-employed or individual entrepreneur) is subject to two different deadlines, to depending on whether the property on which the interventions are carried out is part of the activity or not.