The Superbonus 110 tax deduction can therefore be used directly in the beneficiary’s tax returns as a deduction of the tax to be paid, with the amount divided into 5 annual sums. Alternatively the beneficiary can choose from:
A tax credit of the same amount, with the possibility of transfer to other recipients, including credit institutes and other financial intermediaries. Bear in mind that any unused tax credit cannot be used in subsequent years or reimbursed.
The supplier of the intervention offers a discount on the payment due of a sum not exceeding the total amount, which the supplier will then recover in the form of a tax credit of the deduction due, transferable to credit institutes or other financial intermediaries. The amount of tax credit unused in one financial year cannot be used in subsequent years or reimbursed.
Credit transfer to third parties: indirect use of the tax deduction by transferring the corresponding tax credit to other recipients, including credit institutes or other financial intermediaries.
Tax deduction over 5 years: direct use by deducting the amount from annual tax returns, divided into five yearly sums.
Discount on the invoice: a discount on the amount due for the work done, which is then recovered by the supplier in the form of tax credits to the same amount as the tax deduction, in five yearly sums or with the option of transfer to other recipients, including banks.
For the Superbonus only, the options of credit transfer or discount are subject to the following conditions:
1. The beneficiary of the bonus must request a stamp of approval for the documented information which attests that the intervention meets the criteria which permit the increased tax deduction rate. This stamp of approval is issued by specific authorised individuals. Specifically, and only for interventions covered by the Sismabonus, the person who issues the stamp must also verify the existence of certifications and declarations from authorised professionals.
2. The documentation for this option must be communicated solely by telematic means, including by the individual who issues the stamp of approval.
For Ecobonus 110% interventions, a certification must be made by qualified professionals who attest:
A copy of the certification must also be sent to ENEA, by telematic means only.
Sismabonus 110% interventions require a certification, which is already obligatory, by professionals who are responsible for structural planning, direction of structural work and static testing, in accordance with their professional expertise, and who are registered with the relevant professional Order or Association, who must also attest the congruity of the costs incurred and the interventions carried out.
Certifications by professionals may be issued:
There must be no more than two IPCs for each intervention, and each IPC should refer to at least 30% of the total.