all in the new tax guide

Typology Documents Subjects
– Condominiums, for common parts of residential buildings (if not residential in the complex only for owners of residential real estate units)
– Individuals, for residential real estate units (excluding categories A1, A8, A9 not open to the public)
• Owner, naked owner or holder of other real right of enjoyment (usufruct, use, surface dwelling)
• Tenant by way of lease, including financial
• Bailee
• Cohabitant family member
• Heir
• Undivided ownership cooperative member
• Spouse assignee of the property following separation
• Future buyer
– IACP or similar, for properties, owned or managed on behalf of municipalities, used for public housing
– Housing cooperative with undivided ownership, for properties owned and assigned to members
– ONLUS
– Volunteer organization
– Social promotion Association
– ASD or SSD, for buildings or parts of buildings used as changing rooms
– Renewable energy communities set up in the form of non-commercial entities or condominiums, for photovoltaic solar plants managed by them Appropriate title, at the time of starting the works or at the time of incurring the expenses, if prior to the aforementioned start, as appropriate:
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, owned by the property or cadastral survey
• Registered lease agreement, declaration of consent to the execution of the works by the owner
• Registered loan agreement, declaration of consent for the execution of the works by the owner
• Certificate of family status or substitutive declaration of the cohabiting family member or member of a de facto union or civil union component of cohabitation with the owner of the property from the date of start of work or from the time of incurring the expenses, if earlier
• Copy of the declaration of succession (or substitutive declaration of ownership of the property) and substitutive declaration certifying the physical and direct possession of the property
• Minutes of the CDA of the cooperative of acceptance of the assignment application
• Sentence of separation
• Preliminary purchase contract registered with entry into possession
• Documentation suitable for demonstrating registration in the registers provided for ODV, APS, ASD and SSD or substitutive declaration
• Documentation suitable for demonstrating the nature of an IACP or an entity with the same social purposes
• Documentation suitable to demonstrate the nature of the renewable energy community established in the form of a non-commercial entity or by condominiums that adhere to the “configurations” Condominiums
• Condominium
• Minimum condominium Depending on the condominium
• Copy of the shareholders’ meeting resolution and of the thousandth table for the distribution of expenses or certification of the condominium administrator
• Assembly resolution of condominiums, substitutive declaration certifying the nature of the works carried out and the cadastral data of the real estate units that are part of the minimum condominium Other subjective conditions
• Possession of taxable income in Italy
• Destination of the real estate unit (natural persons)
• Limitation to 2 real estate units (natural persons)
• ASD and SSD • Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, which certifies the possession of taxable income in Italy
• Declaration replaced the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, which certifies that the property subject to intervention is not an instrumental asset, commodity or property,
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, which certifies that the building subject to energy efficiency interventions admitted to the Superbonus to the extent of 50 percent of the deduction as it is used promiscuously for the exercise of art, profession or for the exercise of commercial activity, even occasional
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, which certifies that the Superbonus is required for a maximum of 2 real estate units in relation to energy efficiency interventions
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, which certifies that the Superbonus is limited to works intended solely for buildings or parts of buildings used as changing rooms
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, certifying compliance with the maximum allowable expenditure limit
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, certifying the presence or absence of other contributions referring to the same works or that the subsidized expenses have been calculated net of any other contributions
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, certifying that the interventions consist / do not consist in the mere continuation of interventions started in previous years Accounting aspects
• Expense documents
• Payment instruments
• Support of expenditure in the subsidized period according to the criteria
or cash (natural persons, non-commercial entities)
or of competence (enterprises, companies, commercial entities)
• Compliance with the maximum amount of eligible expenses Depending on the case
• Invoices, tax receipts or other suitable documentation if the sales of goods and the provision of services are carried out by subjects not required to comply with Presidential Decree no. 633 of 1972, which shows the separate accounting of the expenses relating to the various interventions carried out
• Bank or postal transfer showing the reason for the payment, the date and number of the invoice, the tax code of the person who pays and the tax code or VAT number of the person who receives the sum, for the amount of the consideration not subject to discount on invoice or credit transfer. The bank transfers prepared by the payment institutions can be used for the purpose of the Eco bonus or the deduction envisaged for the recovery of the building heritage. The obligation to make payment by bank transfer does not concern subjects carrying out business activities, for which the principle of using traceable means still applies.
• Documentation relating to expenses whose payment is foreseen may not be made by bank transfer (for example, for payments relating to urbanization charges, withholding taxes made on fees, stamp duty and fees paid for concessions, authorizations and notifications of commencement of works)
• Certification of the condominium administrator Administrative qualifications • Administrative qualifications from which the type of work and the start date of the work are deduced, as appropriate, Work Start Communication (CIL), Certified Work Start Communication (CILA), Certified start of activity notification (SCIA), with receipt of deposit
• Substitutive declaration indicating the start date of the works and certifying the fact that the interventions put in place are among those that can be facilitated and that they do not require any qualification under the current building regulations
• Receipt of dispatch of the prior communication for the start of work to the competent ASL, if applicable Anti-seismic superbonus
art. 119
Driving interventions
• Anti-seismic and seismic risk reduction interventions pursuant to paragraphs 1-bis to 1-septies of art. 16 of Legislative Decree 63 of 2013 on common parts, on single-family or multi-family independent buildings
Trailed interventions
• Realization of continuous structural monitoring systems for anti-seismic purposes
• Installation of photovoltaic solar systems
• Integrated storage systems Certifications and technical certifications
• Certification of the technical requirements with certification of the adequacy of the expenses incurred issued at the end of the works or for each SAL
• Receipt of deposit at the one-stop shop
• Registration of the certified technician to specific orders and professional colleges
• TPL policy for the sworn technician with an adequate ceiling for the amounts of the interventions subject to sworn certification
• Certification of the company that carried out the work to carry out the towed intervention between the beginning and the end of the towing work
• Technical report pursuant to art. 3, paragraph 2, of the Ministerial Decree of 28 February 2017 with receipt of deposit at the municipality
• In the presence of only towed interventions, acquire the documentation relating to the towed interventions if the compliance visa has been affixed by another CAF or qualified professional Super bonus for energy efficiency
art. 119
Driving interventions
• Thermal insulation of opaque vertical, horizontal and sloping surfaces or on common parts or on single-family or multi-family independent buildings
• Replacement of winter air conditioning systems or on common parts or on detached single-family or multi-family buildings
Trailed interventions
• Energy efficiency pursuant to art. 14 of Legislative Decree 63 of 2013
• Installation of photovoltaic solar systems
• Integrated storage systems
• Infrastructure for charging electric vehicles Certifications and technical certifications
• Certification of the technical requirements with certification of the adequacy of the expenses incurred issued at the end of the works or for each state of progress of the works, with receipt of transmission to Enea
• Descriptive card with transmission receipt to Enea
• Energy performance certificate (APE) before intervention
• Post-intervention energy performance certificate (APE)
• Report pursuant to art. 8, paragraph 1, of the d. lgs. n. 192 of 2005 and subsequent amendments or equivalent regional provision
• Registration of the certified technician to specific orders and professional colleges
• TPL policy of the sworn technician, with an adequate ceiling for the amounts of the interventions subject to sworn certification
• Certification of the company that carried out the work to carry out the towed intervention between the beginning and the end of the towing work
• In the presence of only towed interventions (unless the building is subject to the constraints provided for by the Code of Cultural Heritage and Landscape or the remaking of the thermal insulation is prohibited by building, urban or environmental regulations) acquire the documentation relating to the leading interventions if the compliance visa was affixed by another CAF or qualified professional
• Substitutive declaration of the deed of notoriety, made pursuant to art. 47 of Presidential Decree no. 445 of 2000, by the company that installed the infrastructure for recharging electric vehicles, certifying that the intervention began in 2020 and ended subsequently (only for works started from 1 July 2020 and completed in 2021)
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