Superbonus 110 towards the assignment of credits. Extension to June 30 for villas

The solution to the issue of the transfer of credits relating to the 2022 works, put at risk by the blockade imposed by the Superbonus decree, is arriving in the next few hours in the Finance commission of the Chamber. According to what has been learned, an amendment reformulated by the rapporteur to the provision, Andrea De Bertoldi (FdI) and the combined provision of a “performing” remission by the Revenue Agency, will allow the taxpayer to communicate until next November 30, in headquarters of the tax return and by paying a fine of 250 euros, the transfer of credit to a bank.
This step, which will be formalized by the Ministry of the Economy with a so-called “communication law” after the approval of the proposed amendment by the Commission itself, will make it possible to pass the deadline of 31 March previously set for communicating to the Agency’s platform the assignment of the credit, without risking the forfeiture of the bonus due to bureaucratic delays in taxpayer-bank communications.
The change is part of a package of corrections defined during a government-majority meeting convened in Montecitorio on the eve of the start of voting in the merit commission. The aim remains to deliver the text to the plenary for general debate, in first reading, within the next week and the rapporteur has expressed satisfaction with the agreed changes. With other reformulations, the advances of recent days should find confirmation, which indicated, among other things, for single-family buildings (the “villas”) the extension of the superbonus to 30 June for those who made at least 30% by 30 September of the works and continuation of the discount and transfer operations for the works carried out by the former Iacp Onlus and under the “sismabonus” regime started before the enactment of the decree law and, finally, with regard to the so-called free building (such as boilers or fixtures) , the use of self-certifications of the dates of the relative contracts or the dates of the transfers for the purchase of materials.