Superbonus at risk, for 5 thousand Sardinians it has raced against time

To take advantage of the concessions, 30% of the work must be completed by 30 September, taxpayers risk being victims of delays and bureaucracy

SASSARI. The plan that President Draghi does not like is still in a phase of uncertainty. The builders are demanding that the measure be confirmed and in this tug-of-war those who risk being disappointed are precisely those taxpayers who aspire to access the benefits. Particularly at risk are the owners of self-contained units and single-family buildings. For this type of property, in fact, the 110 percent super bonus expires on 30 September.

To take advantage of the extension provided for in the aid decree that sets the new deadline at 30 September, it is necessary to have completed (at 30 September) at least 30 percent of the overall intervention. Therefore, those who have already started the works and have brought them to at least about a third will have time until September to complete them. Unless the rules change again in the meantime.

According to the data of the National Energy Efficiency Agency in Sardinia, the declarations (the declarations signed by the qualified technician, with which it is certified that the interventions meet the technical requirements and the congruity of costs) for single-family homes amounted to a total of 3,497 for 423 million investments (average investment 121 thousand), while for independent houses (real estate units that are part of larger buildings, but with autonomous and independent access for at least three systems including water, electricity, gas and heating) there were 1,403 for 157 million investments. In this case, the average investment is 111 thousand euros.

The extension provided for by the aid decree, however, risks cutting out many taxpayers who have not managed to start the work promptly, but not for their own fault. The latest anti-fraud decrees have made it more difficult to transfer the tax credit. For all works eligible for the Superbonus 110%, it is possible to choose to benefit from the deduction incentive with the tax return or the assignment of the credit or discount on the invoice. With the second solution, the beneficiary decides to transfer his tax credit equal to 110% to the company carrying out the work or to credit institutions or other financial intermediaries. With the sale to the company, the owner of the property does not have to pay for the work carried out and the company can use that credit in compensation, in the same way the beneficiary would have used it if he had chosen the tax deduction. However, a problem arose with several credit institutions that had exhausted the ceiling: in this case a further transfer is allowed in favor of customers with whom the bank has entered into a current account agreement. However, there is no possibility of a further transfer.

With this change to the rules, the overall picture is this: first free transfer; second and third assignment to qualified parties; fourth from the banks to their account holders.

On the basis of these new rules, however, it is difficult to estimate the taxpayers interested in the extension in independent units and single-family buildings. The figure of the National Agency, in fact, does not distinguish between completed interventions and interventions in progress. Nor can it clarify how many of these interventions are close to 30 per cent in execution.

The calculation of Enea in fact speaks generically of “sworn statements”. Some may already be at the end of the surgery, others may not. And they could run the risk of having to put their hand in their wallet to anticipate some expenses. A situation could be created in which the extension is obtained, but some works have to be completed before being able to sell 110 percent.

For the four thousand Sardinian taxpayers who perhaps find themselves in the middle of the ford still a few months of uncertainty, waiting to carry out the interventions started with the prospect of the superbonus without surprises. (