Superb from the release of goods

Superbonus and remission in bonis: a fine of €250 for each communication.

As we know, the maxi-deduction from its inception to today has undergone various changes related to the various and continuous regulatory changes. Currently, law 38/2023 converting dl 11/2023 has rewritten the terms for some building bonuses and the possibility of using the remission in goods, in particular the art. 2-quinquies specifies that it is possible to use the remission in goods after 31 March 2023, on condition that the credit is transferred to banks or financial intermediaries. To keep up-to-date and follow all the correct calculation and file management procedures, I recommend a specific tool free for 30 days.

Remission in goods: cos’é

To remedy the late or omitted sending of communications which give access to tax benefits or optional regimes within the deadline for submitting the first useful return (Article 2, paragraph 1, Legislative Decree 16/2012): this is the main objective of the remission in goods. Indeedsaccording to the indications of the circular 33 of 2022in the presence of certain conditions it is in any case permitted to transmit the communication even after the deadline, through the institution of the remission in goods.

Specifically, the assignment of credit can be made under these conditions:

• the violation has not yet been ascertained or accesses, inspections, checks have not started;
• the taxpayer has the substantive requisites required by the reference standards, i.e. the conditions that give the right to the deduction exist (everything provided for, including sworn statements techniques and view of compliance);
• the taxpayer has held a consistent behavior with the exercise of the option, in particular, in the cases in which such exercise results from a agreement or from one invoice prior to the deadline for sending the communication (e.g. a transfer agreement signed prior to 31/03 to demonstrate consistent behavior);
• the taxpayer makes the communication or performs the required fulfillment within the deadline for presentation of the first useful return, 30 November;
• the taxpayer simultaneously pays the amount equal to the minimum amount of the sanction established by article 11, paragraph 1, of the legislative decree of 18 December 1997, n. 471, worth 250 euro.

Remission in goods

In the case of Superbonus credits accrued for expenses incurred in 2022 by bank transfer, the transfer communications referring to the individual interventions are sent to the Revenue Agency after 31 March 2023 and in any case by 30 November 2023. The following question is now being asked: Must the payment of the fine of 250 euros for the remission in bonis be made for each single communication of transfer, or is the payment of a single fine of 250 euros sufficient for all the communications referring to the same energy efficiency intervention?

The fine of 250 euros is due to each single communication of the option not carried out in a timely manner; on the subject of remission in bonis, it should be kept in mind that article 2, paragraph 1, of Legislative Decree 16/2012 provides that – provided that the violation has not been ascertained – the taxpayer must make the requested communication within the deadline for submitting the first useful declaration and at the same time pay the amount of the minimum fine of €250 by 30 November 2023 (Article 11, paragraph 1, Legislative Decree 471/1997).

How to pay the fine for failure to report by March 31st

If you fail by March 31st and if all the requirements are met, the transmission must be done by November 30, 2023with a fine of 250 euro.

The fine must be paid with F24 con code “8114” according to the indications of the circular 38/2012.

The payment of the fine is made through a model F24 LONGindicating the tax code “8114”, referred to as “Sanction of which to art. 11, paragraph 1, Legislative Decree no. 471/1997, due pursuant to article 2, paragraph 1, of the legislative decree no. 16/2012 – REMISSION OF GOODS”.

The F24 ELIDE form must indicate the tax code of the first transferee or supplier who made the discount on the invoice with the identification code “10”, called “transferee/supplier”.

In the section “TAXPAYER”:

• in the “tax code” and “personal data” fields, the tax code and personal data of the holder of the deduction transferred or used as a discount are indicated. In the case of work carried out on the common areas of the condominium, the tax code and personal data of the condominium are indicated, or, failing that, of the condominium responsible for sending the communication;

or

• the tax code of the first transferee or supplier who purchased the credit is indicated in the “Tax code of the co-obligor, heir, parent, guardian or bankruptcy trustee”, together with the code “10” to be entered in the “identification code” field. In the event that the communication refers to multiple suppliers or assignees, the tax code of one of them is indicated;

In the section “TAX AND OTHER” They are indicated:

• in the “type” field, the letter “R”;
• in the “identification elements” field, no value;
• in the “code” field, the tax code 8114;
• in the “reference year” field (in the format “YYYY”), the year in which the expense was incurred which gave the right to the deduction object of the communication of the option.

Specifically, the assignment of credit can be made under these conditions:

• the violation has not yet been ascertained or accesses, inspections, checks have not started;
• the taxpayer has the substantive requisites required by the reference standards, i.e. the conditions that give the right to the deduction exist (everything provided for, including sworn statements techniques and view of compliance);
• the taxpayer has held a consistent behavior with the exercise of the option, in particular, in the cases in which such exercise results from a agreement or from one invoice prior to the deadline for sending the communication (e.g. a transfer agreement signed prior to 31/03 to demonstrate consistent behavior);
• the taxpayer makes the communication or performs the required fulfillment within the deadline for presentation of the first useful return, 30 November;
• the taxpayer simultaneously pays the amount equal to the minimum amount of the sanction established by article 11, paragraph 1, of the legislative decree of 18 December 1997, n. 471, worth 250 euro.

Furthermore, the transmission of the new Communication within the aforementioned term is also permitted in the cases in which the Revenue Agency has been asked, in compliance with the indications provided in the previous paragraphs, for the cancellation of the acceptance of the credits deriving from a communication wrong.

Finally, if you want to be sure that you always follow the right procedures on the Superbonus and other building bonuses, I suggest you use the Superbonus software 110 guidelines to better manage your practices.