Green light to the reopening until 31 December 2022 of the deadline within which condominiums can present the Cilas and thus continue to benefit from the 110% rate on the superbonus. This is foreseen by an amendment to the 2023 Budget Law approved by the Budget Committee of the Chamber.
There is one condition however: the assembly resolutions approving the works must have been approved by 18 November 2022. The window will therefore reopen but not for the super-latecomers, those who had not yet decided as of 18 November.
The deadline for the condominiums to present the Cilas had expired on 25 November 2022 as a result of the DL Aiuti quater. Now the novelty has arrived which reopens the possibility of obtaining the 110% rate. The partial lengthening of the terms for the presentation of the Cilas concerns only condominiums. Single-owner buildings with 2 to 4 housing units and buildings of non-profit organizations are excluded. For these properties, the November 25 deadline for the presentation of the Cilas remains unchanged.
What happens to those who arrive late? For condominiums that approved the works starting from 19 November 2022, the deadline of 25 November 2022 for the presentation of the Cilas remains unchanged. Those who have not met this deadline will be able to obtain the 90% superbonus in 2023.
The date of the resolution must be certified by the condominium administrator with a specific substitutive declaration of a deed of notoriety.
There is also another novelty. It concerns the transfer of credit, the mechanism that was the scaffolding of the superbonus thanks to the possibility of transforming invoices into credits. Through SACE, the Special Section for Export Credit Insurance, a company controlled by the Ministry of the Economy, the government will guarantee the loans that the banks will grant to transform the purchased tax credits, otherwise blocked, into liquidity. In recent months, the banks, as well as the Italian Post Office, have suspended the sales due to the fiscal inadequacy reached. With the new measure, a company that has granted a discount on the invoice or a company that has acquired a tax credit will be able to ask the banks for a loan that will be guaranteed by the State.