Superbonus, does photovoltaic also include? How it works: the clarifications of the Revenue
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Superbonus, the clarifications of the Revenue Agency
The Superbonus construction site continues and with it the constant updates of the Revenue Agency. 2023: clarifications for citizens and businesses in the circular illustrating the latest regulatory changes. With the circular n. 13/E of 13 June 2023, the Agency returns to the latest regulatory changes (“Aiuti-quater” Decree, 2023 Budget Law and “Cessioni” Decree) that affected the tax relief and tries to explain the main doubts raised by the taxpayers. Among the main changes, as stated in the note, is the extension from 31 March to 30 September 2023 of the deadline for benefiting from the Superbonus for the interventions carried out on single-family units, provided that by 30 September 2022 works have been carried out for at least 30% of the total intervention. Clarifications also on the possibility of spreading the deduction over 10 years, instead of 4, for expenses incurred during 2022. Finally, space for the tax discount for photovoltaic systems that the 2023 Budget law extended to non-profit organizations, voluntary work (Odv) and social promotion associations (Aps). Now, the benefit also applies to the installation of storage systems integrated in the plants.
Jun 17, 2023
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