Superbonus, from villas to boilers, what to do

The decree that blocks the assignments on building credits is preparing to obtain the trust of the Chamber, even if with one last drawback that briefly brought it back to the Commission in the Chamber.

As approved on Monday evening, the rule on the compensation of problem loans with BTPs has in fact raised some doubts in the State General Accounting Office which requested a last minute change.

However, most of the innovations introduced during the Montecitorio procedure directly concern the citizens still struggling with the work.

Here are the most important.

SIX MONTHS EXTRA FOR 110% ON HOUSES

: for single-family buildings there will be more time: the maximum deduction will still be due for expenses incurred up to 30 September 2023. But be careful, the basic condition remains: the six months more compared to the current deadline of 31 March, they will only apply to those who, as of 30 September 2022, have already carried out work for at least 30 percent of the total intervention.

STOP THE DISCOUNT IN THE INVOICE AND THE TRANSFERS

: the watershed date remains as expected on February 17th: since the entry into force of the decree, the operations that have allowed the works to be carried out without taking a euro out of your pocket, guaranteeing the Superbonus and building bonuses a resounding success, are prohibited.

In fact, the sales have in fact increased the costs for the State and have also caused the proliferation of fraud.

THE EXCEPTIONS, FROM THE SISMABONUS TO POPULAR HOUSES

: Once the rule was made, exceptions also arrived.

In fact, during the parliamentary process of the decree it was decided that the works facilitated with the bonus for architectural barriers will be excluded from the stop to the transfers, as well as those on buildings damaged by the flood in the Marche region and by the earthquakes following the first April 2009, or from that of L'Aquila.

Exception also for Iacp, non-profit organizations and housing cooperatives.

The stop will not even affect urban redevelopment works.

SOLUTION ALSO FOR WINDOWS AND BOILERS

: The Chamber has also decided to intervene on the so-called free building front: the new law provides that, in the event that work has not yet started by 16 February, a discount and transfer may remain if the purchase deposit has been paid by February 16th.

In the absence of a down payment, the existence of a binding agreement between the parties "must be attested by both the transferor or client, and the transferee or lender, by means of a substitutive declaration of the deed of notoriety".

False declaration implies criminal liability.

SAVE THE TRANSFERS 2022

- Last year's expenses can still be transferred even beyond the current deadline of 31 March against a fine of 250 euros.

In fact, the Chamber has been recognized as having the possibility of making the communication in the event that the transfer contract has not yet been concluded.

The remission in bonis valid until 30 November will apply.

DEDUCTION IN 10 YEARS

: Here comes an extra chance for low incomes with low tax capacity.

The rules introduced allow the taxpayer, for expenses incurred from 1 January to 31 December 2022, to opt for the division of the deduction into 10 annual installments starting from the 2023 tax period. The option is irrevocable and is exercised in the return of income relating to the 2023 tax period.

This applies only on condition that the deduction installment relating to the previous tax period, 2022, is not indicated in the relevant tax return.