Superbonus 110, the latest news: from the extension to f24 for credits

Having received the government’s favorable opinion for an exemption until 30 June of the deadline to complete the work on the villas and still access the Superbonus 110%, the majority of what is learned would now be working for a possible further extension until 30 September.
The Finance Commission of the Chamber is analyzing the proposals to amend the text presented today by the rapporteur, Andrea De Bertoldi of FdI, while the majority would be waiting for an opinion from the executive by tomorrow with respect to a text on the credit assignment option exercised for expenses incurred in 2022 and the residual installments of the previous two years. Last December, with the budget law, the government of Giorgia Meloni started the closure of the 110% building Superbonus, motivating the measure with its onerousness on public coffers. Tomorrow the votes on the issues shared between the majority and the executive on the decree will begin, while we would have to wait a few more days for a solution on the issue of problem loans, so the passage in the Chamber should be postponed to next week pending clarification. Sources close to the dossier point out that a couple of banking institutions have apparently expressed their intention in these hours to resume buying credits linked to building bonuses.

The credit node
We are moving towards a postponement of the superbonus decree in the Chamber in the Chamber. For now, the provision is expected to arrive on March 27. The postponement should be scheduled for March 29th. This extra time will be used to work on a solution for the transfer of problem loans, and therefore for a possible use of F24 offsets.

Superbonus 110, the majority grant extensions and compensations but there is no agreement on the 19 billion credits

Frederick Capurso

March 22, 2023

In the meantime, the package of amendments by the rapporteur Andrea De Bertoldi should then be voted in committee tomorrow, on which there is already an agreement and which was deposited this morning. And it is not excluded that, for tomorrow, the square can be found on problem loans. The package of amendments, with reformulations, filed in the Finance Commission range from the derogation to the stop for the transfer of credits and the discount on the invoice for the main interventions with the earthquake bonus to contracts and free building, from the maintenance of concessions (transfer of credits and discount on the invoice) for social housing and the third sector to the possibility of reaching 10 years for deductions, from the more defined perimeter of the rules to the compensation of credits even between social security or welfare debts, from the additions to the Cila to the extension for villas. There are eight proposed amendments, to which should also be added the solution relating to problem loans, probably with the use of F24s.
The other lead, however, looks to the banks. There would, in fact, be the willingness of some banking institutions to reopen the purchase of Superbonus credits. This could push away the solution of using F24s as requested by Abi and Ance: a solution which, on the other hand, is not considered practicable by the government, according to which the data from the Revenue Agency show that banks and insurance companies are far from having already acquired volumes of tax credits such as to risk not having space to be able to use them in their own F24 which they will present between now and 2026.