The Chamber gives the go-ahead to the Superbonus bill, it’s law – News

The Chamber gives the go-ahead to the Superbonus bill, it’s law – News
The Chamber gives the go-ahead to the Superbonus bill, it’s law – News

Green light from the Chamber of Deputies for the Superbonus decree. The yes votes were 150, the no votes were 109. The measure, which had already received the green light from the Senate on May 16, becomes law.

The main innovation is that the expenses for the Superbonus incurred from 1 January 2024 (now at 70% and in 2025 will drop to 65%) can be deducted in 10 years instead of 4: at stake is an amount of usable deductions of almost 12 billion between 2024 and 2025. The deductibility for the earthquake bonus and the barrier bonus is also extended to 10 years (from the current 5). What changes for banks is that from 2025 all financial institutions will no longer be able to offset superbonus credits with social security and welfare debts and premiums for insurance against accidents at work and professional diseases, under penalty of recovery of the credit with interest and a sanction.

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Furthermore, banks, insurance companies and intermediaries who have purchased credits by paying less than 75% of their original value will have to divide the installments into 6 annual installments, which cannot be transferred or further divided. On the building bonus front there is also a crackdown on renovation works, with the house bonus dropping to 30% from 2028 to 2033. The bonus has also been confirmed for this year at 50%, with a deductible spending ceiling of 96 thousand euros: but from 2025, unless extended, the rate will drop to 36%, with a ceiling that should fall to 48 thousand euros. There is also a ceiling of 400 million to allow the transfer and discount on invoices in the areas affected by the earthquakes of 2009 and 2016: it can only be used for new practices. For 2025, a 35 million fund is foreseen for interventions in other areas affected by earthquakes and a 100 million fund for interventions by third sector bodies, non-profit organisations, voluntary organizations and social promotion associations. The involvement of the Municipalities is also arriving for checks on the Superbonus construction sites, with a return equal to 50% of the sums collected. Finally, the sugar tax (to July 2025) and the plastic tax (to July 2026), which would have started in July, are postponed.

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