(Finance) – The National Council and the National Foundation of Research of Accountants have published, as part of the tax delegation area entrusted to Treasurer Salvatore RegalbutoThe document “The special superbonus seismic events at 110% (with discount or transfer options) on expenses incurred until the end of 2025”. The document examines the complex regulatory intertwining that governs the application of the CD Superbonus pursuant to art. 119 of Legislative Decree 34/2020 for properties located in the territories affected by seismic events which also compete in the event that the subsidized interventions benefit from the contribution provided for the reconstruction.
As a result of the multiple regulatory interventions on the matter, – explain the accountants in a note – it is necessary to distinguish the hypotheses in which the Superbonus by 110% It is up to the competition to compete with the maximum expenditure of ordinary expenditure or those increased by 50%, checking, for both cases, if and what conditions the options for the discount on the consideration or transfer of the credit referred to in art. 121 of Legislative Decree 34/2020 also in relation to the expenses incurred after 29 March 2024 (and until 31 December 2025), despite the introduction of the so -called “options block” also for the properties located in the territories affected by seismic events, by Legislative Decree 39/2024.
In this regulatory context, the document provides a punctual reconstruction of the various cases that can be presented, depending on that the taxpayer has requested the contribution for the reconstruction by March 29, 2024 or subsequently and, for both such cases, whether or not it has renounced by the same date or subsequently. In particular, the document deals, among others, the interpretative doubts arose regarding the possibility of making use of the options for the Discount on the consideration or transfer of the credit In relation to the posting expenses 29 March 2024, in the event that the taxpayer has requested the contribution for reconstruction by March 29, 2024, but then renounced it after that date, in order to benefit from the highest expenditure roofs of 50%increased.