How to access the Superbonus 110% if there is no capacity for the deduction?

The 110% Superbonus allows you to take advantage of the benefit by deducting the tax return over five years, at the discount on the invoice or at the assignment of credit. But how to access the Superbonus 110% if there is no capacity for the deduction? The legislation clarifies that subjects who are incapable, and who carry out interventions that give the right to use the Superbonus, can access the discount on the invoice or on the transfer of the tax credit. These two methods can be chosen regardless of the tax capacity.

Who are the incompetent?

By incompetent we mean natural persons (business activities, arts and professions are excluded) who, even falling within the interventions that entitle the Superbonus, do not have the capacity of the tax to benefit from the deduction. This means that the net tax has been completely absorbed by the tax deductions due.

How to access the Superbonus 110% if there is no capacity for the deduction?

As specified above, natural persons referred to as “incapable” can benefit from the concessions of the 110% Superbonus through the direct discount on the invoice or transfer of the tax credit.

Therefore, instead of the tax deduction, the beneficiary can choose a discount equal to the invoice amount, which is applied directly by the supplier on the maximum amount to be paid.

The supplier, on the other hand, can use the deduction obtained in the form of a tax credit or transfer it in turn to banks and intermediaries.

Or, the incapable party can choose the tax credit option by ceding to banks or financial intermediaries. Furthermore, the credit transfer can be carried out on the basis of each stage of progress.

Notification to the Revenue Agency for the assignment of credit and the discount on the invoice

How to access the Superbonus 110% if there is no capacity for the deduction? To make both the discount on the invoice or the transfer of credit, a communication must be sent to the Revenue Agency.

The sending can be made directly by the beneficiary through the portal of the Revenue Agency with the credentials or the SPID. Or contact a CAF or qualified professionals.

In the case of a condominium, it is the administrator who is responsible for sending the communication to the AdE. If the individual condominium chooses the assignment of the credit, he must notify the administrator.

After sending the communication, the Agency issues the acceptance receipt or rejection of the application within five days. It is possible to send a new communication by canceling the one previously sent.

It should be noted that the legislation provides for sworn certificates and compliance visas, which certify the existence of the conditions that give the right to deduct.

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