Superbonus 110, the extension for villas

MILAN – We go towards the extension to 30 June of the deadline of the Superbonus 110% for single-family houses on which 30% of the total intervention had been completed as at 31 December 2022. Works which, as far as the regulations require to date, should be completed by the end of the month.

The rapporteur of the decree on building bonuses gave the indication of the extension, the one who effectively turned off the sale and the discount on the invoice and which comes alive next week. “I think I can predict that at least on June 30 there will be an extension for single-family homes, they will have at least three more months to complete the work”, said the speaker Andrea De Bertoldi (FdI), speaking at the conference on building bonuses organized organized by Eutekne, the National Council of Accountants and the Order of Accountants of Rome. “We are working to understand if we can give more time,” added De Bertoldi.

The Economy Minister also spoke at the same appointment, Giancarlo Giorgetti, who really returned to the need to contain the phenomenon. From the Superbonus derive “60 billion tax credits a year which translate into 120 billion, but the figure is constantly evolving, of lower receipts for the State spread up to 2026 – he said – If you hadn’t understood it is a matured debt that the State will have to pay and these numbers are unsustainable”. And he added: “We must avoid attracting new deluded people in good faith into the trap of transfers that can no longer be done. We issued the decree but the transfer was already over because the market was already flooded on its own”. Giorgetti then said that “the government is absolutely open to discussions on a second stage of building bonuses. Any proposal that the government and parliament adopt will have to walk on solid legs and will have to take into account the new accounting rules. This entails those choices that are often not easy that the 110% policy has avoided assuming by jeopardizing” the state accounts. As for the reopening of the possibility of purchasing Superbonus credits by CDP and Poste “it doesn’t depend on me, you have to ask them”.

On the release of these credits, the Director of Revenue, Ernesto Maria Ruffini, he added: “The banking system is not obliged to intervene but it can rest assured that what is circulating is controlled now”. Words that go hand in hand with the pressure that the executive is making on the banking system to absorb the credits for past works which, however, have remained in the belly of the companies and beneficiaries, stranded: they are quantified at just under 20 billion. The alternative requested by Abi and Ance is to be able to use the tax debts of current account holders, those that are paid through F24s, to offset the credits. A solution which, however, does not convince the executive due to fears of cash shortages.

There is also the question of the transmission to the Revenue of the communication of the transfer of the credit accrued in 2022: the deadline is March 31st. But a derogation is being studied, i.e. the possibility of transmitting the transfer even if this is still at the preliminary level of investigation with the bank or the transferee. Finally, considering that the definitive trap on sales and discounts on invoices was triggered on 16 February, it must also be clarified that the works carried out in free building (such as the fixtures or a boiler, which therefore do not present a declaration of commencement of works) can give rise a transfer or discount on the basis of the presentation of bank transfers or self-certifications of the fact that the intervention was started before 16 February itself.