Superbonus 110%, how to correct mistakes and save the relief: here is the guide and the form

Circular 33 / E

The Revenue Agency issued, on Friday 7 October, circular 33 / E (available in pdf at this link) with which it provides the expected clarifications regarding the assignment of credits for “account holders” or the discount on the invoice of building bonuses , after the conversion into law of the Aid decrees (Dl n. 50/2022) and Aid-bis (Dl n.115 / 2022). Specifically, the document provides instructions for the management of any errors in the communication for the exercise of the two options and contains clarifications regarding the “Due diligence”, that is, of the criteria that buyers of tax credits (therefore, for example, banks and financial institutions) are required to comply in order to avoid stricter controls.
If someone has missed the deadline of 29 April for communicating the sales of the home bonus, under certain conditions they have until 30 November to remedy. Or, if mistakes have been made in doing so, you can cancel the warning. Let’s see how.

See also: Credit transfer and invoice discount, the clarifications of the Revenue Agency on building bonuses (pdf)

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