Superbonus 110, credit transfer in 10 years: who can do it and how

From 2 May, building companies, banks or other assignees holding superbonus, sismabonus and architectural barriers credits will be able to spread over 10 years the credits not yet used for which the first option was communicated by 31 March. To do this, simply use a new feature available from next month in the reserved area of ​​the Revenue Agency website. This was communicated by the Agency itself on the basis of the provision signed today by the director Ernesto Maria Ruffini, in implementation of the latest provisions of the law on building bonus credits.
For what years is it referable
In particular, the new division can be made for the residual portion of credit installments referring to: the years 2022 and following, for credits deriving from communications of the options for the first assignment or the discount on the invoice sent to the Revenue Agency up to 31 October 2022, relating to the Superbonus; to the years 2023 and following, for credits deriving from communications sent to the Agency from 1 November 2022 to 31 March 2023, relating to the superbonus, as well as from communications sent up to 31 March 2023, relating to the earthquake bonus and the architectural barriers bonus.
Can the annual installments be transferred again?
No, each new annual installment can only be used in compensation and cannot in turn be transferred or further divided.
How to make a longer installment
Suppliers and assignees will be able to inform the Agency of their willingness to opt for the long installment payment, instead of the one originally envisaged, simply by accessing the reserved area of ​​the Agency’s website, where a new function will be active within the “Platform for credit assignment ”. The communication can also concern only a part of the credit installment currently available: in fact, with subsequent communications, the remaining part of the installment and any other credits acquired in the meantime can be paid in installments, even in several installments.
What to do if at the end of the year the company or customer still has outstanding credits
Simple. If at the end of 2023 the subject has other residual credits that cannot be offset, he can communicate to the Agency that he wants to spread them over the next ten years. As an alternative to this first solution, it will be possible to wait until the end of 2023 to have an account of the residual credits that cannot be offset and to send the related communication to the Revenue.