from villas to the use of the F24, there is an agreement on the “discount saver”

On the amendments to the decree Superbonus the first fixed points arrive. First of all there is the agreement on the “save-discount” rule of 2022. The deadline for communicating the credit transfer option to the Revenue Agency expires on 31 March, but many invoices have not yet been “accepted” by the banks and, therefore, cannot be transmitted to the tax authorities. To prevent the 2022 credits from being “lost” (in reality, they can always be deducted from income), an amendment will be presented which will make it possible to upload them to the Revenue Agency platform even if the bank’s acceptance procedure does not it ended. A press release from the ministry (the so-called “law release”) will anticipate the effects of the law, allowing the Agency to accept the communications.

Superbonus 110, transfer of credits accrued in 2022: we are moving towards a quick solution

During yesterday’s meeting at the Ministry of the Economy, between the rapporteur of the measure, Andrea De Bertoldi, the deputy minister Maurizio Leo and the representatives of the General State Accounting Office, the green light also arrived for a lifesaver for free building works. This is the installation of fixtures, boilers and heat pumps purchased before 16 February but not yet installed. The risk was that, after the decree came into force, it would no longer be possible to recognize the discounts on the invoices on these purchases. The doubt will be resolved as follows: for all goods purchased before February 16th and which have a certain date (for example a bank transfer), the discount on the invoice can continue to be applied. A pass will also arrive for the Iacp (public housing) and the non-profit organizations, which will be granted a transitional period to complete the works by discounting the invoices.

The most important issue still remains to be resolved, namely the possibility for banks to be able to use the F24 of customers to be able to “absorb” the 19 billion in problem loans and restart construction sites. Yesterday during the summit, the General State Accounting Office would have raised cash management problems again with respect to this solution. But the obstacles would no longer seem insurmountable.

THE INTERVENTION

“I appreciate that the government has given availability on the issues of recent months, from the transfer of credits to the earthquake bonus, from free housing to public housing and non-profit organizations”, explains Andrea de Bertoldi, deputy of Fratelli d’Italia and rapporteur to the Finance commission of the Chamber of the decree on the assignment of credits. In the meeting held at the Ministry of Economy, De Bertoldi explained, “we had sufficient feedback and therefore there could be positive responses, even transversal to political forces” in the coming weeks. The technical meeting, the result of a work shared with the government majority, gave “confirmations of an improvement process” which leaves the rapporteur “optimistic” about the next steps. Optimism justified by the fact that “only” 300 amendments were presented to the Chamber by parliamentary groups. And this should allow for an in-depth review without the need to downgrade proposed changes through the “flagged amendments” mechanism. Some proposals are already under consideration. Like the one, pushed in particular by Forza Italia, to extend the term of the works for the villas beyond the deadline of 31 March. The intention would be to arrive at a three-month extension of the deadline, until next June 30th. Among the amendments presented by Forza Italia there is also a modification that opens up the possibility, for low incomes, of taking advantage of the tax deductions accrued for a number of years higher than that foreseen by law.

Meanwhile, yesterday in a hearing in the Senate, Ance reiterated that the stock of stranded tax credits held by companies is 19 billion euros and that the macroeconomic effects could be extremely worrying: 32,000 bankrupt companies and 170,000 more unemployed in the construction sector , which double if the induced activities are considered. This was explained by the vice president Vanessa Pesenti.

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