Who is responsible for communicating the choice?

The communication relating to the works carried out on a property should be sent directly by the beneficiary of the tax credit, or through an intermediary. For the works that qualify for the Superbonus, the communication relating to the works carried out on the property should be sent exclusively by the subject that issues the endorsement of conformity.

The communication relating to works carried out on the common parts of a building, however, should be sent directly by the building administrator, or through an intermediary. For the interventions that qualify for the Superbonus, the communication relating to interventions carried out on the common parts of the building are to be sent by the subject that issues the endorsement of conformity or by the building administrator, directly or through an intermediary. In the latter case, the subject that issues the endorsement is obliged to verify and validate the data concerning the endorsement of conformity and certifications.

The communication of the transfer of the tax credit relating to the residual instalments not utilised for a project carried out on the common parts of a building must be sent by each individual apartment owner directly or through an intermediary. For projects that qualify for the Superbonus, the communication must be sent exclusively by the subject that issues the endorsement of conformity.

Related questions

This site uses profiling cookies, if you continue browsing you consent to the use of these cookies. For more information see our Cookie Policy

ACCEPT

MAYBE YOUR ARE LOOKING FOR...