Here comes the long-awaited extension of the Superbonus to 110%. This was announced by Economy Minister Giancarlo Giorgetti. Those who failed to present the Cilas - declaration of commencement of works - by November 25 will be able to do so by 31 December and access the highest deduction. The rule will move from the Aiuti Quater decree to the 2023 Budget Law in order to circumvent the technical obstacles relating to the conversion times of the Legislative Decree.
The soap opera Superbonus
The soap opera on the Superbonus continues, but for viewers, i.e. citizens who intend to take advantage of the 110% tax deduction, a partial happy ending could arrive in the season finale. Before understanding how and why it needs to be done a summary of previous episodes.
In Aid Quater decree approved on 10 November, the Government established the reduction of bonus from 110 to 90% starting from 1 January 2023. A transitional regime was also envisaged which gave the possibility of accessing the 110% deduction to those who within on 25 November he had presented the sworn communication for the superbonus (Cilas).
The decision had two effects: triggering a bitter political controversy and unleashing a race against time that has sent platforms and offices into a tailspin that have not been able to handle the amount of practices all arrived together.
Superbonus 110%: there is an extension to 31 December
Now the Government may have found a solution to meet those who had failed to present the now famous Cilas by November 25, remaining out of the 110% deduction.
Which? Establish one extension to December 31 pfor the presentation of the notice of commencement of works in the context of the budget law. The extension “will probably flow into the budget law: because it is a problem of the timing of the conversion of this decree-law; if the decree goes beyond and the definitive approval goes in 2023 perhaps it is better for everyone that it is "in the maneuver, explained the minister Giorgetti.
Translated into simple words: given that the final approval of the Aid Quater decree it will most likely arrive in January and therefore out of time, the Government has decided to include the extension in the Budget law.
Superbonus 110%: the deadline of 11 November
Be careful though, because you have to take into account an additional stake. To access the 110% superbonus until 31 December, a further deadline must be respected: “the condominium resolutions they must be done by 11 November”, added Minister Giorgetti.
Blocked credits: there is a solution but you don't like it
The problem of credits will instead remain in the Aid decree which establishes to increase from 2 to 3 transfers credits to qualified intermediaries, i.e. banks and insurance companies. Not only Sace will grant guarantees in favor of these subjects for loans in any form, "instrumental to meet the liquidity needs of companies".
But dislike solution to the opposition, according to which it is "absolutely inadequate", he said Misiani of the P.S.” “We see a lot of confusion between the majority and the government,” he comments Action, which once again proposes the solution of the compensation of the F24, "supported by Ance and Abi and on which there is a large convergence".
" sace guarantee it brings new debt to companies that risk not making it, everything is blocking: for works already carried out, the tax credits amount to almost 6 billion euros, it was better to use the F24 with the tax drawers ", says Daniele Manca, Pd group leader in the commission Budget in the Senate. The parent company FI in commission Dario Damiani proposes instead to "open to further sales". But Giorgetti excludes the intervention of Cdp: "It is not contemplated in the law".
