Superbonus, proposed “deductions in 10 years”
Ensure the possibility of extend the distribution of Superbonus deductions from 4 to 10 years (or 15).: the proposal was put forward in various amendments presented in the Senate Finance Committee, by both majority and opposition political forces. Instead, an amendment by the League, first signed by the president of the Commission Massimo Garavaglia, envisages involving the Municipalities in controls at the Superbonus construction sites, encouraging their participation by recognizing 50% of sums and fines collected.
Furthermore, other amendments provide for widening the perimeter of the earthquake and flood affected areas which will be able to access the exemptions for the transfer of credit and invoice discount, already provided for Abruzzo, Lazio, Umbria and Marche, regions affected by the seismic events of 6 April 2009 and from 24 August 2016. Extension proposals that would include, for example, the floods hit Emilia, Marche and Tuscany in 2022 and 2023, as well as the earthquakes in Emilia Romagna in 2012 and in Ischia in 2017.
The deadline for submitting amendments expired on 24 April: the decree law – approved at the end of March by the Council of Ministers and expiring on 28 May – restricts the scope of application of the exemption from the general prohibition on the exercise of the option for the assignment of credit and for the discount on the invoice in place of tax deductions, recognized by the legislative decree of 16 February 2023, to some specific categories of taxpayers. The law, however, recognizes for certain taxpayers, upon the occurrence of specific conditions, and within certain spending limits for interventions carried out in the municipalities of the territories affected by seismic events, some possibility of exemption.
In a memorandum filed with the Commission, Bankitalia underlined that this latest decree “represents a necessary step to reduce uncertainty regarding the costs of the Superbonus” and that “the experience of last year’s decree law no. 11 would seem to be inadvisable, in order of its effectiveness, relaxations compared to the original text”. If “not even the new restrictions were to slow down the accumulation of credits – warn from Via Nazionale – the only way forward would be to eliminate the SUPERBONUS before its natural expiry at the end of next year”. In short, the decree is truly the last resort to save what remains of the measure launched by the Conte II government, corrected and modified on several occasions by subsequent governments. Economy Minister Giancarlo Giorgetti spoke bluntly about an “abnormal monster”.