The goal is to reactivate the circulation of credits and give new impetus to the superbonus. In practice, as explained by the president of the Productive Activities Commission of the Chamber Martina Nardi (Pd), “we need a real resuscitation intervention”. The mechanism of incentives in favor of the energy efficiency of houses and condominiums has in fact been blocked again because the banks have exhausted their “fiscal space”, in practice they are no longer able to compensate the credits to be acquired with the taxes and duties that must pay. Hence the need for a new correction of the rules, yet another, urged not only by credit institutions but also by businesses and property owners.
In the Chamber, where this week the discussion on the latest «Aid Decree» kicks off, the majority forces presented a series of changes to the rules in force in order to reopen the super-bonus market. The amendment in question, developed by Nardi, was signed by the 5 Stars together with Pd, Leu, Forza Italia and Coraggio Italia, while Lega and Italia Viva presented separate but in fact identical texts.
Many new features are planned: first of all, to recover the time lost due to the most recent changes to the rules on credit deductibility, the deadlines for re-entering the benefits are extended and therefore the deadline for access to deductions by the owners of single-family units provided that the expenses for at least 30% of the total intervention have been incurred. The same amendment integrates photovoltaic installations for which the deduction is applied, including those that assume, in addition to the function of producing electricity, the role of building element such as the so-called BIPV (building integrated photovoltaic) or photovoltaic glass elements (VFV).
Therefore, in order to reactivate the circulation of credits, it is envisaged that at the end of each tax period subsequent to the current one and no later than 31 December 2026, the credits acquired after 1 January 2022 by banks and insurance companies can be converted into Coupons of the Multi-year Treasury “with a maturity of not less than 10 years”. Still on the subject of credit assignments, the audience of persons authorized to purchase is then extended to all VAT numbers that have a balance sheet equal to or greater than 50 thousand euros. Another rule makes it possible to extend the life of tax credits by establishing that the portion accrued by suppliers for discounts on the amount due in relation to expenses in 2021 and not used within this year can be exploited “also in subsequent years”.
Finally, the Iacp chapter: for interventions carried out by both public entities and individuals on real estate units within the same building, the 110% deduction is also due for expenses incurred by 31 December 2025. In the event that the works are subject to public tenders, this deadline is postponed to the end of 2026, provided that the tenders have been published by 31 December 2023. In addition to this, the intervention of the Deposits and Loans Fund is envisaged to support Iacp and similar entities, which, like banks and other supervised entities, will in turn be able to discount tax credits.
“What does the government think? We are in constant contact with the government – replies Nardi -. We hope that you will listen to us because the situation is truly dramatic: if nothing happens it will be chaos, many businesses will fail and many families will find themselves with expenses they will not be able to cope with ». And among the suggestions coming from Parliament, there is now also the request to put in order once and for all the matter of bonuses related to construction, perhaps through a delegation law, imagining a horizon at least ten years in order to give certainties to all stakeholders.