Superbonus, credit spread over 10 years approved by the Senate. Now the Revenue Agency will have to decide how to regulate it
Il Senate approved the conversion into law of the decree n.11/2023 on the transfer of credits and publication in the Official Gazette is expected shortly. The provision also introduces the credit spreader already mentioned in the decree Aid quater and which will now have to be regulated by the Revenue Agency. As Il Sole 24Ore reminds us, the tool allows you to use tax credits associated with the renovations in 10 years. This possibility was previously reserved only for Superbonus but it was later extended to the sismabonus and al architectural barriers bonus.
Superbonus and credit spreader, how it works
Lo credit spreader will concern credits communicated by March 31, 2023 and no longer on 31 October 2022. At the moment, an attempt is being made to update the dedicated telematic platform to adapt to the longer period of time envisaged by the new law. The tool will also be available for those who have already used one or more installments. The residual can then be diluted over 10 years.
Tax credits “not yet used can be used in ten equal annual installments” and there are no restrictions on when you can choose to do so. It will be private individuals who will solve the problem of outstanding credits thanks to the creation of a new financial vehicle for buying and selling. The banks they will use the fiscal spaces still available. Those who have exhausted them to dispose of the 10% of the annually discounted growths will be able to receive compensation in the form of treasury bills with emissions starting in 2028.
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