proposed extension to 30 September 2022

How will the tax deductions of 110% (superbonus) change after the conversion into law of the Law Decrees n. 4/2022 (Sostegni-ter Decree)? It could be hastily replied that the subsequent Legislative Decree no. 13/2022 repealed the corrective measures to the superbonus established in art. 28 of the Sostegni-ter and that for this reason the conversion law of the latter will not affect the 110% bonus.

The Superbonus 110% after the DL n. 13/2022

We remind you, in fact, that the only corrective to the superbonus contained in art. 28, paragraph 1 of Legislative Decree no. 4/2022 concerns the credit transfer mechanism. But this paragraph was repealed by art. 1, paragraph 1 of Legislative Decree no. 13/2022 which again modified the credit transfer mechanism as well as inserted new measures concerning the use of the superbonus and all the other building bonuses that access alternative options (discount on invoices and credit transfer).

Superbonus 110%: controls tightened by the Revenue Agency

But the Law Decree n. 4/2022 still remains an emergency provision on which Parliament has great possibilities of intervening in the conversion. And the conversion process was launched in the Senate Commission with an unspecified number of amendments, some of which are worth analyzing.

As mentioned, art. 28, paragraph 1 of Legislative Decree no. 4/2022 was repealed by Legislative Decree no. 13/2022. The following paragraphs remain in force, which substantially regard the effects and entry into force of the new rules, provided for by Legislative Decree no. 13/2022. The complete replacement of this article with a new one is proposed, which would have the purpose of making controls more efficient through the platform of the Revenue Agency for communicating the choice of alternative options to the deduction. This amendment proposes the insertion of art. 119 of the Relaunch Decree of the new paragraph 13-sexies which provides:

The following are also attached to the electronic communication referred to in paragraph 12:

a) the tax code of the sworn technician;

b) the code of the electronic invoice;

c) the protocol and the date of presentation of the CILA;

d) where applicable, the data of the bank transfer with the CRO number;

e) where required, the protocol number of the communication to ENEA or the date of dispatch of the relative communication.

Superbonus 110%: extension for single-family homes

Another amendment concerns the extension of the time horizon envisaged for single-family buildings (beneficiaries referred to in Article 119, paragraph 9, letter b) of the Relaunch Decree). A proposal for an extension with a bitter taste because it would take 30 June 2022 to 30 September 2022. Just 3 months, too few if you think of all the changes that have arrived in recent months that have generated the blocking of many platforms for the assignment of credit, the ” adaptation of the Revenue Agency platform but above all a study phase by all the actors involved.

Superbonus 110%: the amendment presented by the Government

But the most interesting amendment, on which 143 sub-amendments were presented, was presented by the Government with a move that would like to fully anticipate the changes in the meantime arrived from Legislative Decree no. 13/2022 which would be completely repealed without prejudice to the acts and measures adopted and the effects produced and the legal relationships arising on the basis of the same Legislative Decree

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About David Martin

David Martin is the lead editor for Spark Chronicles. David has been working as a freelance journalist.

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