Il Super bonus is about to reach an important deadline: tomorrow, Thursday April 4, is the last day to send the communication regarding the credit assignment or the discount on invoice for 2023 expenses. With the recent restrictions on the Superbonus, even those who had submitted the Notice of Commencement of Work (Cila) by 16 February 2023, but have not yet completed the payments, will be involved in the transfer block. The same goes for the third sector, the IACP and undivided ownership housing cooperatives, which until now have been excluded from the restrictions.
In this race against time, those who fail to send the communication by April 4 risk ruining calculations and resolutions already made without being able to start the work. But what does it mean?
Superbonus: what happens to those who fail to meet the April 4th deadline?
Anyone who does not send all the communications by April 4th will lose the possibility of transferring the credit, returning to the regime of deduction on the tax return. This means having to wait for the tax return to obtain the bonus in installments, rather than benefiting from immediate recovery of expenses through the transfer of credit. The new decree in fact prevents the application of the remission In bonis for communications to be sent to the Tax Office.
Furthermore, the rule introduced in the final version of the decree blocks the transfer of credits even for those who had submitted the Polish by February 16, 2023, but have not yet made any payments by March 30, 2024. It will be necessary to have actually completed the intervention in order to benefit from the credit transfer.
The exemption for earthquake-hit areas
The stop to the invoice discount and the transfer of credit will not apply to properties damaged by earthquakes in Abruzzo, Lazio, Marche and Umbria which occurred on 6 April 2009 and after 24 August 2016. The decree specifies that this exemption will be applied up to a limit of 400 million euros for the year 2024, of which 70 million for events seismic events of 6 April 2009. However, there is a risk that this exemption will be limited is not enough to solve the problems of reconstruction.
Superbonus, accountants against the deadline: "Review the decree"
It flies, i Accountants have raised the alarm about the new tightening on the Superbonus. In a letter sent to the minister and the deputy minister of Economy, they highlighted that the innovations included in the decree 39 / 2024 “they risk penalizing taxpayers”. In particular, the stop to the remission to performing status and the replacement of communications sent from 4st to XNUMXth April. Finally, the blockade of Cilas also risks adding fuel to the fire. These restrictions, according to accountants, could cause taxpayers who have acted in good faith to lose many benefits, creating an excessively punitive situation ("think of a single tax code error in a condominium of hundreds of people").
The risk is growing for 15 thousand condominiums
The restriction on the transfer of credit means that citizens who benefit from the Superbonus will have to put the initial liquidity out of their own pocket, rather than taking advantage of the advance offered by the State through the transfer of the tax credit or the discount on the invoice. However, not everyone has this amount available. This situation could lead many condominium owners to have to recalculate their budgets, with the real risk that numerous thousands of construction sites will be interrupted before being completed.
Considering that from the end of 2022 to today around 5 thousand condominium construction sites have been activated every month, it is hypothesized that the problems with the transfer of credit could involve approximately 15 thousand condominiums who started the works in the first three months of 2024. This situation mainly concerns those works that have already been approved with the signing of the contracts with the construction companies and the payment of the advances, but which have not yet seen the actual start of the works In the dockyard. To do the calculations Sun 24 Hours, which took into consideration i data from Aeneas, the National Agency for new technologies, energy and sustainable economic development.
