Superbonus 110%: Progress of work

It was clarified, with the answer to parliamentary question no. 5-06307 of 7 July, how taxpayers can opt for the transfer of the deduction, or for the discount on the invoice, for all those works actually carried out, even for those for which no SAL (Work Progress Report) is foreseen. In any case, in relation to the works for which a SAL is foreseen, which must refer to at least 30% of the overall interventions, all expenses must be considered, including technical and functional ones for issuing the visa.

The critical issues that emerged – One point that is not completely clear concerns the determination of the 30% percentage, i.e. whether it refers to the overall expenditure, or to the percentage of overall intervention. Furthermore, the estimate of this percentage in the presence of multiple interventions carried out, or to be carried out, in parallel, such as energy requalification and anti-seismic interventions, is believed to be able to be calculated on the basis of the overall interventions to be carried out. It is also specified that any ancillary expense, even connected to an activity still to be carried out, enters into the calculation of the aforementioned percentage (the installation of scaffolding, which may seem like an indirect cost item, is included in the calculation of this percentage).