Invoice discount, credit transfer, 110% Superbonus on villas and more. Between the draft of the budget maneuver approved at the end of October by the Council of Ministers and the text that arrives today in the Senate, many provisions have changed in the field of tax breaks on real estate. In some cases the government has taken decisions and then backed down, which risks causing confusion. Let us therefore take stock of what has happened so far, bearing in mind that further changes could arrive (indeed, are even probable) during the parliamentary examination of the Budget law.
DISCOUNT IN INVOICE AND CREDIT TRANSFER
La first version of the maneuver established that, from 2022 to 2025, the discount on the invoice and the transfer of credit would only be usable for the 110% Superbonus (which includes the 110% Ecobonus for the energy requalification of buildings and the 110% Sismabonus for anti-seismic adaptation ).
But then the government reconsidered and extended these possibilities again (in this case until 2024) to other housing subsidies: the bonus furniture and appliances, green bonus, facade bonuses and that for the installation of charging stations for electric vehicles.
This decision benefits taxpayers with low incomes, who often do not access the bonuses because they do not have sufficient tax capacity or because they cannot afford to pay for the work immediately and then recover the money with a deduction spread over several years. The discount on the invoice and the transfer of credit serve precisely to overcome these obstacles, because they allow you to transfer the tax relief (in the first case to the company that carries out the work, in the second to a bank or financial company) and thus obtain an advantage immediate economic.
110% SUPERBONUS ON SINGLE-FAMILY HOMES
As for the 110% Superbonus on single-family homes (which are not alone houses), the government has established that next year, to access the subsidy, the owners will have to have an ISEE of less than 25 thousand euros. This restriction has been criticized by several quarters, because it excludes several households that do not live in poverty, but are not wealthy either. At first, the government seemed intent on backing down on this front as well, but then the Isee ceiling was confirmed.
THE CONFORMITY VISA
The last major addition is an anti-fraud measure. To combat illegal use, the executive has passed a decree which, as regards the Superbonus 110%, extends the obligation of the compliance visa - so far envisaged only in the event of a discount on the invoice or credit transfer - also to taxpayers who use the relief in their tax return (except in cases where the return is presented directly by the taxpayer or through the withholding agent). As for the other bonuses on construction works, on the other hand, the obligation of a compliance visa will only be provided for in the event of a credit transfer or invoice discount.
The government decided to launch this provision after the Revenue Agency reported non-existent credits for 800 million euros.
