Within Superbon This is possible Discount on invoice Also in 2025But it’s a Derogatory As ordinary discipline guaranteed by specific terms, as announcedRevenue Agency In response to Question 26/2025.
Generally, after approaching the government, the super bonus prohibits all alternative methods of deduction, namely the transfer of credit on the invoice and deductions according to deductions. The narrow transfer came up with the decree (legislation number 11/2023), then revised it by the later legislation number. 39/2024.
How does the discount on the invoice work today
But it has an exception: Condominum may continue to use option for discount on invoice, as is guaranteed by Article 121 Related to the relevant decreeRegarding more interventions that give the super bonus the right. But only on the condition of respecting the legislative order regarding the law Time Tasks and Documents In support
As the Revenue Agency has made clear, if the condominum has given the job to a common contractor company, which has resulted in the benefit of The contractor– 30 Marzo 2024 Oh Paid Sub -contractors a Part That Jobs The matter also applies, if the invoice has not been issued against the condominuum till the end of March. So everything is played on the edge of time and the actors involved.
Which work is worth
But be careful: when the agency talks about “work already performed” it just means Construction intervention. Professional charges, civilization compensation, preparation costs and similar costs have been excluded. And “already performed work” we also refer to one of them Partial feeling. In any case, payment is mandatory through the date of taxation on March 30, 2024.
We return to these cases, even if the final client is spent by someone else, as long as there are appropriate documents.
Then there is the matter More interventions Better than the same ability: In this situation, if the expenses are also referring to only one interference, the situation is satisfied. The client, the ultimate advantage of this facility, should always do the documentary properly.
Case
The revenue agency’s response, which has a general price, arises from a resolution of a particular case: a particular condominum has decided to carry out the tasks coming to Superboness. This resolution, via extraordinary assembly, arrived in 2022 (Communication of the Mutual Super Bonus works) was presented on November 25, 2022, but after that the condominum had to be Change the general contractorThus, postponed the start of the tasks by November 6, 2023. The purpose of the condominum is to take advantage of the superbonus with a 70 % deduction for the cost of 2024, which is in contempt provided by the sales decree. At this stage, in the question of the agency, it was asked if the Conduenum invoice could continue to use discount on the conductor after admission under the legislative decree. 39/2024, despite theThe absence of an invoice Directly between the General Contractor and the Kundominum to the date of March 30, 2024. As the argument has been made, the answer was positive.
And in November, another explanation of the Revenue Agency is explained when work with the superbonus allows for “partial” deductions for up to 10 years.
