Superbonus 110%, the mini postponement reappears: this is how it will work
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The mini-extension of certified work start communications (Cilas) to 31 December 2022 is back on track. But at the same time work is underway for a stricter regime of the responsibilities of condominium administrators to avoid circumvention of the deadline of 24 November to adopt the resolutions of the works: in fact, the crime will be triggered with the false declaration. While in order to launch credit release measures, the Ministry of the Economy still wants to protect itself and ask Eurostat in advance if it is sustainable the possibility of automatically offsetting a 1% share of the F24s taken over by the banks for customer tax and social security payments with the building bonus credits.
The work of the control room
The hypothesis of a seizure release also remains on the table. The government and the majority are working to find a balance on the amendments to be voted on as early as the middle of next week to the Aid quater decree in the Senate Budget Committee. A topic to which part of the debate was dedicated at the summit on Wednesday 7 December at Palazzo Chigi with the group leaders of the majority, which outlined the fate of possible changes to the Maneuver. So much so that at the exit Licia Ronzulli of Forza Italia announced the fact that “there is a control room, a technical table that is working” and that we are moving towards a government amendment to the Legislative Decree which “will go in the direction requested by Forza Italia therefore certainly on the extension to 31 December and also a solution for the transfer of problem loans ».
Hypothesis involving Cassa Depositi e Prestiti
As Brothers of Italy, one of the two speakers at the Aiuti quater decree, Guido Quintino Liris, explains the points to be taken forward: «The extension on the Cilas is welcome to help those who have not managed to present them regularly by November 25, effectively ending up in a funnel. But I have personally made a commitment with the business representatives to reopen the F24 game, overcoming the fears of the Accounting Department in relation to Eurostat interpretations. Alternatively, we are ready to study the possible involvement of Cassa Depositi e Prestiti, as a sort of last resort”.
Towards a new window on December 31st
The game, therefore, is played on several levels. The resistance to the extension of the Cilas has now collapsed. Government sources have indicated that an amendment by the rapporteur or by the Government is being studied to provide for the postponement of the deadline for submitting the Cilas from 25 November to 31 December 2022, it being understood that the condominium assemblies must have approved the works within the deadline set by the Aiuti quater decree (i.e. by 24 November). The other side of the coin is the hard line, indeed very hard, announced towards the condominium administrators with the express provision of a crime in the event of a false declaration on the date of adoption of the resolution to return to the 110% and not instead to the 90 percent.
The crux of the release of non-compensable credits
At the moment, however, the most difficult challenge is represented by the release of credits, which cannot be used in compensation. Despite the arguments of the supporters of the use of credits as fiscal currency, the Ministry of the Economy took action in advance and started discussions with Eurostat. The goal is to understand whether the path proposed by Abi and Ance can be followed: automatically offset a 1% share of the F24s taken over by the banks for customer tax and social security payments with credits from building bonuses.
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