ANACAM MAGAZINE - n.1 gennaio | marzo 2021

ATTUAL ITà D I L u c a I n c o r o n at o voice for building lifts expenses the following operations must be per- formed: a) call for assembly to approve of both the work estimate by the company that agrees to apply the discount on the in- voice, and the decision to transfer the credit to the company that applies the discount (even if each individual unit owner always has the subjective right to freely dispose of its deduction / cred- it), delegating the administrator for all the necessary actions; b) collecting the statements / self-certi- fications of individual apartment/ unit owners who state they have the right to deduction and pledge to irrevoca- bly assign their credit to the company grantiing the discount, and not to dis- pose of it in any other way; c) the administrator must determine the amount of credit assigned by in- dividual apartment owners, based on the collected statements, and inform the lift company of the total credit as- signed for granting the discount on the invoice; d) the company issues the invoice in- dicating the applied discount, which corresponds to the amount the admin- istrator has communicated; e) the administrator pays via a detailed bank transfer the expected amount to the company, net of the discount value; f) The “Communication of the option relating to activity for the real estate value recovery, energy efficiency, seis- mic risk, photovoltaic systems and charging columns” must be filled in and emailed to the Revenue Agency. The communication must include; the cadastral data and the tax code of the building, the administrator’s tax code, the extent of the work and type of ap- plicable building bonus (real estate value recovery), the VAT number of the company applying the discount, the list of tax codes of the individual unit owners that have agreed to trans- fer the tax credit to the company and the expense due relatively to extent of ownership and the corresponding dis- count (50% of the expense). If the form is completed correctly, the IT system of the Revenue Agency ac- cepts it within a maximum period of 5 days, or rejects it in the event of errors (i.e. in the event of an error in tax code transcription). If accepted, the system transfers the tax credits of the indi- vidual unit owners in agreement with the lift company who agreed to apply the discount on the invoice, by the 10th day of the month following the posting of the model. In order to take advantage of the dis- count on the invoice, the expense charged to the residential building must be incurred by 31/12/2021. The 110% Superbonus: is it applicable to lifts? The 2021 Budget Law, approved on the 30th of December 2020, extended the possibility of using the 110% superbo- nus to the expenses relating to “activity aimed at eliminating architectural bar- riers, relating to lifts and hoists”, pro- vided they are carried out jointly with at least one of the “driving” energy ef- ficiency interventions, namely the con- struction of the exterior insulation sys- tem or the replacement of the building boiler with a high efficiency one. The 110% superbonus may be granted even in the absence of driving interventions, when they are prohibited by the code of cultural heritage and landscape (Legis- lative Decree 42/2004) or by building, urban and environmental regulations: it is however necessary that, even in these cases, the improvement of at least two energy classes of the building is en- sured by means of the energy efficiency measures carried out. To take advan- tage of the super bonus, it is essential that the entire property (including the individual real estate units that make up the building) is in compliance with the building regulations and there are no abuses of any kind. It should be noted that the operating procedures for taking advantage of the 110% super bonus for the elimi- nation of architectural barriers are currently unclear. A circular letter from the Revenue Agency is expected shortly to clarify who could claim the benefit (only the severely disabled and over 65?) and to identify the types of eligible interventions. In the absence of such clarifications, it is not possible to include the elimination of architectur- al barriers in the superbonus. Anacam Agreements with Intesa Sanpaolo and De- loitte To simplify and speed up the proce- dures necessary to collect and liqui- date the tax credits assigned by the cli- ents, Anacam has entered into specific agreements with Intesa Sanpaolo and Deloitte. Thanks to these agreements, companies can upload the documents provided by the building administra- tor on the basis of facsimiles prepared by the Association, in agreement with Deloitte, to the dedicated computer platform Anacam / Deloitte. Deloitte verifies the completeness and correct- ness of the uploaded documentation and, upon delegation of the building administrator, sends the communica- tion of application of the option to the Revenue Agency. Subsequently, De- loitte forwards the tax credit received by the company to Intesa Sanpaolo, and the bank pays the company by transferring 80% of the nominal value of the assigned credit. To assign the tax credit to Intesa Sanpaolo, the com- pany must stipulate a credit transfer agreement in a bank branch. Access to the Anacam / Deloitte platform is re- served for companies associated with Anacam. 50