On building bonuses, including superbonuses, the page is completely turned.
For new interventions it will no longer be possible to resort to the assignment of credit or the discount on the invoice. Only the way of tax deduction of the corresponding amounts remains (for example the 50% deductible in 10 years for renovation works). In addition, the experience recently started by some public bodies to buy stranded loans is extinguished in the bud: they will no longer be able to do so.
Late Thursday evening, the President of the Republic Sergio Mattarella issued the decree law "containing urgent measures on the assignment of credits" and the related conversion bill, a decree approved by the Council of Ministers, on the proposal of President Giorgia Meloni and the Minister of Economy Giancarlo Giorgetti.
It is the maxi-tightening with which the government intervenes on the superbonus dossier. The objective is twofold, explains the Minister of Economy Giancarlo Giorgetti: "Solve the problem of credits", now reached 110 billion, and "secure public accounts". A move that, however, is badly digested by the sector, with companies that launch the alarm: so, the Ance goes on the attack, the government sinks families and businesses.
The text intervenes, in particular, to modify the discipline concerning the transfer of tax credits relating to expenses for interventions in the field of recovery of building heritage, energy efficiency and "superbonus 110%", anti-seismic measures, facades, photovoltaic systems, charging columns and architectural barriers.
The object of the intervention is not the bonus, but the assignment of the related credit. From the entry into force of the decree, with the exception of specific exceptions for operations already in progress, it will no longer be possible for those who make such expenses to opt for the so-called "invoice discount" or for the transfer of the tax credit. In addition, the first assignment of tax credits relating to specific categories of expenses will no longer be allowed. However, the possibility of deducting the corresponding amounts remains unaffected.
There is also a ban on public administrations to purchase credits deriving from building bonuses. A stop that effectively stops a phenomenon that had recently taken hold, but which had had a certain following. Precisely these purchases, as highlighted by Eurostat, "would have a direct impact on public debt", explains Giorgetti.
Finally, the text clarifies the regime of joint and several liability in cases of ascertained non-existence of the requirements giving entitlement to tax benefits. With the new rules, without prejudice to the hypotheses of fraud, the contribution in the violation is excluded, and therefore the joint and several liability, for the supplier who applied the discount and for the assignees who have acquired the credit and who are in possession of the useful documentation to demonstrate the effectiveness of the works carried out.
The exclusion also applies to subjects, other than consumers or users, who purchase tax credits from a bank, or from another company belonging to the banking group of that bank, with which they have entered into a current account contract, obtaining a certificate of possession, by the bank or the different company of the transferring group, of all documentation.
It remains, however, understood that the mere failure to possess the documentation does not constitute a cause of joint and several liability for willful misconduct or gross negligence of the transferee, who can provide by any means proof of his diligence or non-seriousness of negligence.
The Council agreed that the associations representing the categories most affected by the provisions of the decree-law will be heard by the Government on 20 February.