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SUPERBONUS 2025: ONLUS TRA SCONTO IN FATTURA E CESSIONE DEL CREDITO, IL PARERE DELL?"AGENZIA


Con Risposta n. 241 del 15 settembre, l?"Agenzia delle Entrate ha fornito chiarimenti in erito alla possibilità per una ONLUS, che aveva avviato interventi edilizi tra il 2022 e il 2023 e li prosegue nel 2025, di continuare a beneficiare dello sconto in fattura o della cessione del credito, nonostante le limitazioni introdotte dal decreto-legge n. 39/2024. L?"Agenzia ha chiarito che, poiché la ONLUS istante rientra tra i soggetti per i quali continua ad applicarsi la deroga al divieto di esercizio delle opzioni alternative (avendo presentato la CILAS prima del 30 marzo 2024), essa può ancora accedere al Superbonus nel 2025 utilizzando le modalità dello sconto in fattura o della cessione del credito. Tuttavia, non essendo gli immobili interessati in una delle categorie catastali previste dal comma 10-bis dell?"art. 119 del decreto Rilancio, non sarà possibile applicare le modalità agevolate di calcolo dei massimali di spesa. In ogni caso, per le spese sostenute nel 2025, la detrazione spettante sarà riconosciuta nella misura del 65%. Fonte: https://www.agenziaentrate.gov.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
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  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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