The go-ahead arrives in the Senate Budget Committee. The conversion law of the Aiuti quater decree (Legislative Decree 176/2022) overcomes the first hurdle of parliamentary work. From here, the road is downhill. On 20 December it is expected in the Chamber to complete the first reading, then it will move on to the Chamber, with closure by the deadline of 17 January. The text, however, at this point is locked down and cannot be changed.
Article 9, dedicated to the superbonus and the transfer of credits, is the one on which the most bitter political battle took place. The maxi facilitation will be the subject of an intervention in two phases, first in the conversion law and, then, in maneuvering. The new bridge loan guaranteed by Sace is introduced in the conversion law, for the benefit of companies with liquidity problems, due to the lack of monetization of tax credits. The discounts accrued by companies as of 25 November may be considered in the assessment of creditworthiness.
The measure, which will be limited to companies that have carried out superbonus works (see Il Sole 24 Ore of 16 December), will be accompanied by a tweak to the rules on the assignment of credits. The assignments thus pass from four to five. The first will be free, then there will be three (and no longer two) to banks, financial intermediaries, companies belonging to banking and insurance groups and, finally, there will be the transfer from bank to VAT account holder. By increasing the possible passages, the aim is to make the market more liquid.
The other piece of this mosaic concerns the budget law. An agenda approved at Palazzo Madama (as anticipated by Il Sole 24 Ore) commits the Government to extend from 25 November to 31 December, with the Budget law, the deadline for presenting the Cilas and hooking up the 110% (instead of the 90 %) also in 2023. However, the deadline for the condominium resolutions remains unchanged at 24 November: no postponement for the meetings. This arrangement will also be crystallized by a press release, expected at the beginning of next week.
On the progress of the works, comes the positive reaction of the president of the Senate Budget Commission, Nicola Calandrini (FdI): «I am very satisfied. It is the first important decree that we bring to approval. It was done neatly. There was an appreciation – he added – by the entire commission of how we approached this path ».