By April 4, it will be necessary to communicate to the Revenue Agency the choices regarding the invoice discount and the transfer of credits relating to 2023 expenses and the remaining installments of deductions for expenses of the previous three years.
This is what has been defined by Legislative Decree 29 March 2024, n. 39which puts an end to the system of Super bonus 110% with invoice discount and credit transfer.
Those who have not paid even one invoice by the deadline will lose benefits March 30, 2024, even if they have sent the sworn Superbonus (Cilas) notice of commencement of work by 16 February 2023. In these cases it will not be possible to transfer the credit or obtain a discount on the invoice if the works have yet to be carried out. Only the ten-year deduction option will remain valid credit.
Instead, for those who have to regularize the failure or incorrect communication of the option for the discount on invoice and the credit assignment relating to the 2023 works, if they are not done by April 4th, it will be necessary to pay the invoice and then deduct it from taxes. If, however, everything is sorted out by that date, it will be sufficient to pay a fine of 250 euros to return to the subsidized regime.
Only the properties damaged by the earthquakes were saved from this clean sweep Abruzzo, Lazio, Marche And Umbria occurred in 2009 and 2016, with a limit set at €400 million for 2024.
