Transferable tax credits, the proposal of Affaritaliani.it
Perhaps not everyone knows that the transferable tax credit of the 110% Superbonus was canceled by the Government with Decree Law No. 11 of 2023, but in its conversion amendments were approved (for example article 2 paragraph 3-quater) which introduce a derogation that still allows the transferability of tax credits for buildings “damaged by seismic events” and “damaged by meteorological events occurred starting from 15 September 2022 (…) located in the territories of the Marche region”. Indeed, the derogation is also applicable to the IACP; to undivided housing cooperatives and non-profit associations.
The message that has passed in the mainstream media, from which most people’s perception derives, is that the transferability of the tax credit has been canceled by the Government, instead it remained for repairs from earthquakes and floods in the Marche region, which otherwise are not carried out due to lack of financial resources.
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