For unused tax credits, it is possible to use them in "10 equal annual installments".
The aid decree quater published in the Gazette provides for it.
Among other things, the provision contains the extension until the end of the year of the tax credits for energy-intensive companies, the extension until 31 December of the petrol discount, the possibility for companies to pay bills in installments, but also the extension to 2024 the market protection of the gas and the unblocking of some important works including the Gronda of Genoa.
On the superbonus, the credits "deriving from communications of transfer or discount on the invoice sent to the Revenue Agency by 31 October 2022 and not yet used, can be used in 10 annual installments of the same amount" instead of the original installments, subject to sending a communication to the Revenue Agency.
The portion of the tax credit not used in the year "cannot be used in subsequent years and cannot be requested for a refund".
