Superbonus, credits spread over 10 years: long installments arrive, the rules
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For building companies, banks and other assignees
The unused credits of the Superbonus, Sismabonus and the Architectural Barriers Bonus can be spread over 10 years. It is one of the innovations contained in the provision signed on 18 April by the director of the Revenue Agency, which, in implementation of the latest regulatory changes on the subject (Legislative Decree no. 11/2023 and related conversion law no. 38/2023), provides instructions to suppliers and assignees who intend to take advantage of this possibility. These are building companies, banks and other assignees who have credits that have not yet been used and that they are unable to use through the F24 and for which the first option was communicated by 31 March. According to the Revenue, the construction companies have 10 billion credits to compensate for the years ranging from 2023 to 2026. Now, to attempt recovery and spread the monstrous figure over subsequent years, as the Agency points out, it will be enough to use a new feature available from next May 2 in the reserved area of the Agenzia delle Entrate website. Furthermore, the communication may also concern only a part of the available credit installment. Subsequently, therefore, through communication, the remaining part of the installment and any other credits acquired in the meantime can be paid in installments.
19 Apr 2023
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