The game finally unlocks Super bonus 110%: there is theagreed in the Senate on the reformulated text of the amendment on the maxi-deduction which for several days has held hostage the go-ahead from Parliament to the 17 billion in support for families and businesses (which expires on 8 October) and risks slowing down the launch of the third aid decree, expected by the end of the week (barring surprises). The government's proposal on Super bonus expected to stay there solidal responsibility only in cases of willful misconduct and gross negligence, or if fraud emerges and the person who purchased the credit has not carried out adequate checks.
In detail the reformulation of the Mef provides for: abolition of joint liability for any assignee in the case of Superbonus; abolition of the joint liability of the assignees in the case of credits linked to other construction bonuses generated after the anti-fraud decree; abolition of joint liability for assignees of credits linked to other building bonuses even prior to the anti-fraud decree, provided that there is an sworn statement (decree of November 2021). For claims that arose before the insertion of the sworn statement, joint liability only in the event of willful misconduct and gross negligence is conditional on a sworn sworn now and then. With the first transferor and first transferee (owner and company) who always remain jointly liable. They communicate it in a note Gianmauro Dell'Olio ed Emiliano Fenu, M5S group leader in the Senate Budget and Finance Commissions.
Superbonus: there is also the ok from the M5s on joint liability
The filing of the technicians of the Treasury - to streamline the credit assignments to the banks – goes in the direction much desired by the M5S, whose footing led to the Government crisis and the fall of the executive led by Mario Draghi last July and which risked destroying the Aid decree bis launched on 4 August. It is no mystery, in fact, that the Italian premier digests little of the rule that grants a deduction, transferable as credit towards the State, of 110% of the amounts of seismic adaptation and energy efficiency works in homes. Too expensive - a "burden on the public budget" - and too prone to fraud - "for 5 billion euros" as reported by the Revenue Agency - having also contributed significantly to raising the prices of materials and building works.
According to the data Aeneas on the tax benefit relating to month of August 2022, published on August 31, 2022, nationwide the total of investments eligible for deduction amounts to about 43 billion euros. This is about 3 billion more than last month. At the end of July total investments amounted to 39,7 billion, at the end of June 35,2 billion, at the end of May 30,6 billion, at the end of April 27,5 billion, at the end of March 24 billion euro and end of February to 21 billion euros. It should be remembered that, against these figures relating to demand, the resources currently available amount to a total of 33,3 billion euros.
Superbonus 110%: 30% of the works by 30 September
The last point concerns the date from which to make this "limited" liability take effect and therefore be able to restart the transfer mechanism that jammed blocking construction sites after the approval, in November, of the anti-fraud measures and which instead excludes banks and intermediaries financial. In any case, the companies will have to present the documentation and compliance visas.
Thousands of companies that have stored credits are now no longer able to monetize them: a situation that puts the continuation of the work and the survival of the companies at risk. To resolve the stalemate, the mechanism of joint and several liability passes, which effectively prevents new buyers from accessing credit. But time is now running out with the electoral campaign upon us and the possibility for single-family homes to hook up the extension until the end of the year of the Superbonus 110%. In fact, in order to take advantage of the maxi-deduction by 30 September 2022 must be accomplished at least the 30% of the works. Otherwise, the superbonus can only be applied for expenses incurred by 30 June 2022. After that date, other minor building bonuses can be used.
