Superbonus, so the deduction for invoices at the turn of the year

The question

In light of the Revenue Agency’s response 103/2024, I wonder if an invoice with a discount on the invoice, relating to work for superbonus, sent to the Sdi by a company that carries out the work on 1 January 2024 with a date of 20 December 2023 can be considered issued in 2023 with the right to the 2023 deduction. Until yesterday, to consider a 2023 expense it was necessary to send the invoice to the Sdi by 12/31/23, today, in light of the ade response 103/2024 it would seem that an invoice, for example, dated 12/30/23 is sufficient to have the sending within 12 days even if this occurs in 2024. Or is the Ade response only valid in the case of a rejection of an invoice previously sent in a timely manner by 31 December 2023? I remember that having certainty of the invoice date implies different bonus percentages and in the case of single-family homes, the loss of the bonus itself if we consider the invoice issued in 2024.
A. M. – Padova

The answer is yes. The opening made by the Revenue Agency concerns both the hypothesis of an invoice issued and transmitted simultaneously to the Sdi by 31 December 2023, and the invoice issued by the same 31 December 2023 but transmitted to the Sdi later, but within 12 days of issuance (article 21, paragraph 4, Presidential Decree 633/72). In the case of works facilitated with the Superbonus, paid in full with a discount on the invoice, to define the moment in which the expenses were incurred, reference must be made…

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