As written several times on these pages, there is nothing worse than regulatory instability for humiliating the work and investments of those who would only like to have the tools to operate calmly and correctly. When we talk about super bonuses, in addition to talking about fraud and budget holes, we arrive at the hyperbole of uncertainty that has been damaging the entire construction sector for 4 years.
Superbonus and credit transfer: news of an unannounced death
The 34th regulatory provision (yet another Law Decree) is about to arrive in the Official Gazette which once again, and without any warning (but it would not have been justifiable in any case), comes straight into the subsidized construction sector by modifying the measures put in place point with articles 119 (superbonus) and 121 (invoice discount and credit transfer) of Legislative Decree no. 34/2020 (Relaunch Decree).
Two measures (to always be analyzed separately) which, despite many defects, were successful:
- to relaunch the construction sector at a time of particular economic crisis (the Covid emergency);
- to redevelop many properties and make people understand the importance of reducing energy consumption (much less so in terms of structural safety);
- and, an aspect not to be overlooked, allowing the banks to make extra profits which is always talked about very little (and no one has ever thought of taxing).
That articles 119 and 121 were developed too lightly is now a fact known to all but after 4 years and many corrections it is difficult to think that the State General Accounting Office, the Ministry of Economy and Finance and the many participating transferees by the State are free from blame.
Just as it is also difficult to think that after having recently modified and further limited the alternative options (invoice discount and credit transfer), and after just over a month from the Law of 22 February 2024, n.17, converting Legislative Decree n. 212/2023 (which arrived, we recall, without any modification compared to the text prepared by Palazzo Chigi), the Government deemed it necessary to intervene further to deal with the use of the super bonus which, in the meantime, continued its run (as demonstrated by the latest Enea report).
KEEP READING
© All rights reserved
