Your questions – Superbonus, who can extend the repayment to ten years

To answer fully, we need to know if our reader has already filed the 2022 tax return for which there is still time until 30 September for the 730 or 30 November if he fills out the PF income form. This is because the decree law 11/2023 modified the rules on the repayment period of the superbonus specifying that for expenses incurred from 1 January to 31 December 2022, the deduction can be divided, at the option of the taxpayer, into ten equal annual installments starting from the 2023 tax period. The irrevocable option is exercised in the tax return relating to the 2023 tax period, provided that the deduction installment relating to the 2022 tax period has not been indicated in the related tax return . So if you have not yet sent the declaration, or if you sent the declaration without asking for the deduction, as it seems from the question, you will be able to spread the remaining installments over ten years starting from next year’s declaration. It will suffice to indicate this option, which will be irrevocable, in the 730 or Income Pf form to be presented in 2024. By 30 November, however, he will have the possibility of carrying out the transfer of the credit (provided he finds whoever buys it) with the so-called remission in bonis. To do so, it will be necessary to communicate on the telematic platform of the Revenue Agency and pay a tax of 250 euros with the F24 model with identifying elements (the so-called Elide model).

With the advice of Gino Pagliuca