THE EAGLE. The Superbonus decree is law. At 12.20 yesterday the measure, on which the Government had already gained confidence, passed the Chamber with 150 votes in favor and 109 against. It becomes law at second reading after approval by Montecitorio without changes compared to the text passed by the Senate.
The decree further tightens the rules to obtain the relief on the basis of the line traced by the Meloni executive: that of the rewriting of the building bonuses deemed “unsustainable for the public coffers”. So, let’s turn the page. For ANCE Abruzzo “the most impactful measure is the stop to compensation for banks, which will have inevitable negative repercussions on businesses”. Hello, however, the applications for restructuring with the Superbonus in post-earthquake areas presented before the entry into force of the law, thanks to the amendment to the text presented by the senator of Fratelli d’Italia, Guido Liris. The only one accepted.
THE OPINION OF THE ANCE.
“There is a clear distinction between what was done previously and what will be done now,” he says Enrico Ricci, president of Ance Abruzzo, «the element that gives rise to the greatest concern is the chapter relating to banks: from 2025 the institutions will no longer be able to offset the Superbonus credits with social security and welfare debts and premiums for insurance against accidents at work and professional illnesses, under penalty of recovery of the credit with interest and a fine. This will be to the detriment of companies that had ongoing negotiations.”
But the fear expressed by manufacturers is also «that a dangerous regulatory precedent will be created. Companies, like banks, have multi-year economic plans, therefore retroactivity cannot be tolerated.” The new law includes a “life jacket” for the areas affected by the 2009 and 2016 earthquakes.
«By virtue of the only amendment approved, the one signed by Senator Liris», underlines Ricci, «applications presented before the entry into force of the new legislation were reserved, as requested by ANCE and the commissioner for reconstruction, Guido Castelli. Now we need to see if the financial coverage will be sufficient to complete the interventions. For the earthquake, in the future, the rates for the parametric cards will be adjusted”.
The future.
With the elimination of the “old version” of the Superbonus for construction, a new era opens. «It is clear that an incentive is missing», explains President Ricci, «the Government will necessarily have to think of an ordinary instrument that is stable over time, with different rates, which allows it to intervene on the renovation and redevelopment of the building stock by assigning specific resources year by year for adaptation to the legislation of the European Green Deal which, in two steps, establishes that in 2050 no net emissions of greenhouse gases will be generated”.
Returning to the Superbonus decree, there are numerous changes: the expenses of the superbonus will no longer be deductible in 4, but in 10 years. The deductibility for the earthquake bonus and the architectural barrier bonus also passes to 10 years from the current 5. The rule, as mentioned, is retroactive or will have to be applied to expenses incurred from 1 January 2024. For citizens it means that they will have to wait longer than estimated based on the “old” rules to receive the full reimbursement they are entitled to.
The obligation to spread over ten years applies only to the direct use of the bonuses in the declaration and does not concern the use of tax credits deriving from the transfer or discount on the invoice. The companies that have acquired the credits, also as a result of the discount on the invoice, will continue to use them according to the rules in force today: four installments if relating to the Superbonus and five if linked to the earthquake bonus and architectural barrier bonus. The rate of deduction for building recovery and energy requalification interventions will gradually decrease to 30%.
The bonus for 2024 is 50%, with a deductible spending ceiling of 96 thousand euros. From 2025, barring any changes, the rate will drop to 36% with a ceiling of 48 thousand euros. From 2028 the incentive is reduced to 30%.
STOP COMPENSATIONS.
Another novelty is the stop on compensation for banks. From 2025, institutions will no longer be able to offset Superbonus credits with social security and welfare debts, under penalty of recovery of the credit with interest and a penalty.
Not only. Banks, insurance companies and intermediaries who have purchased credits paying less than 75% of their original value will have to divide the installments into six annual installments, which cannot be transferred.
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