Superbonus Discount for Italian RSA with Attention to Active VAT Operations

• RSA in Italy can get a discount superbonus on their invoice
• Attention must be paid to active operations and VAT
• The discipline must be correctly framed in relation to the deductibility/indeductibility of VAT charged by the supplier to the client
• Third sector entities that provide social and healthcare services can benefit from the superbonus of 110% until the end of 2025
• They can choose to receive a discount on the price or transfer the credit, regardless of the date of submission of the CILA-S
• The “block of options” does not apply to these entities
• If all the requirements are met, this is a rare opportunity for many of these entities, whose financial resources and borrowing capacity would not allow it.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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