Super bonus, bipartisan requests: extend the distribution of deductions to 10 years


By John

Extend the distribution of tax deductions to 10 or 15 years, from the current 4 Super bonus. Several bipartisan amendments to the Superbonus bill presented to the Senate Finance Committee ask for this. The file contains various proposals, formulated by Fi, Lega, Pd, M5s, Avs and Iv, which provide, for expenses incurred in 2023, the possibility of dividing the deduction, at the taxpayer's option, into “ten annual installments of the same amount » (some people ask up to 15). Other changes extend the division into 10 already foreseen for 2022 expenses to communications sent to the Revenue Agency until “4 April 2024”.

Superbonus, involving municipalities in construction site checks

Involve the Municipalities in checks at the Superbonus construction sites, encouraging their participation with a recognition of 50% of the sums and penalties possibly collected. This is proposed by an amendment by the League (first signed by Garavaglia) to the Superbonus decree. With the aim of “strengthening the action to combat fraudulent activities” on the Superbonus, the amendment provides for the involvement of the Municipalities, which will have to prepare an “extraordinary control plan”. A Fund for the sums recovered from the undue use of building subsidies, into which the resources recovered from the controls will flow.

The control plan will be “on the correspondence between the documentation” issued to the clients, communication or housing title, and the “implementation of the planned interventions”. In case of “failure to carry out the interventions” or “differences”, they will “notify the Revenue Agency and Enea”. A decree from the Mef will have to define the guidelines for the controls, while a provision from the Revenue Agency will establish «the technical methods of accessing and sharing databases and transmitting them electronically, as well as those for the participation of municipalities in the tax assessment ». The participation of the Municipalities in the investigation “of illicit cases and in the recovery of the resources subject to acts of the Revenue Agency both for undue deduction and for non-existent tax credits, not due, even held by transferees”, is “incentivised” with the recognition of «a share equal to 50% of the major sums definitively collected as well as of the sanctions applied».

Superbonus: bipartisan exemption for other earthquakes and floods in the Marche region

From the seismic events for which a state of emergency was declared to the Marche flood in 2022, from the events that hit Emilia, Marche and Tuscany in 2022 and 2023 up to the territories hit by the earthquake in Emilia Romagna in 2012 or in Ischia in 2017. In the amendments to the Superbonus decree, there are many requests from both the majority and minorities to extend the exemptions to the stop of the transfer or discount on the invoice of Superbonus expenses. The proposed amendments ask to widen the exemption already provided for by the decree, which allows the transfer and discount on the invoice to be used again for interventions on damaged properties in Abruzzo, Lazio, Marche and Umbria affected by the seismic events which occurred on 6 April 2009 and from 24 August 2016.

A bipartisan proposal, with identical amendments presented by Fi (signed by Claudio Lotito) and Civic Groups (signed by Antonio De Poli) and by various minority parties (M5s, Pd, Avs and Iv), extends the exemption also to properties damaged by other seismic events which have occurred since 1 April 2009 “for which a state of emergency has been declared” and to properties damaged by meteorological events which have occurred since 15 September 2022 for which a state of emergency has been declared by the Council of Ministers of 16 September 2022 and 19 October 2022 located in the Marche region.

However, the amendment sets a “limit of 100 million” for the exemption for 2024. Another amendment by Fi asks to extend the exemption to the “territories of Emilia Romagna affected by the seismic events of 18 September 2023, for which it was declared a state of emergency of national importance”. Other amendments from the Pd and AVS also ask for the seismic events in Emilia Romagna to be understood.

Various FdI amendments then ask to extend the exemption to properties in other territories affected by adverse events: one asks to include the seismic events that occurred in Ischia in 2017, another those in Emilia Romagna in 2012, another those in Molise in 2018 (in this case a spending limit of 18 million is set for 2024), yet another for the Etna area damaged by the 2018 earthquake, setting a spending limit of 3 million, finally a fifth amendment expands the perimeter to events in Calabria and Basilicata on 26 October 2012 (with a spending limit of 8 million).