One more year of super bonuses, then uncertainty
Eventually the extension to the superbonus for next year and in some cases also for 2023, has arrived and has also been approved by the European Commission which, with its green light, allows the incentive to be refinanced. As regards the work to be carried out, in fact, both condominiums and institutions and individuals will be able to lengthen the times, but with different timing depending on the case.
From an economic point of view, on the other hand, after the uncertainties of the last few days, on July 13, the Economic and Finance Council of the European Union gave the green light to the Italian National Recovery and Resilience Plan (Pnrr), effectively releasing the possibility of maintaining the discount on the invoice and the assignment of credit for the whole of 2022 and 2023. The two central options of the 110% superbonus, in fact, were bound to the approval of the plans and the release of European funds, the only option that would have given the possibility of continuing to transform the expenses made into fiscal currency, exchanging the credits accrued. Until now, everything had been stopped by the decree law of 6 May 2021, number 59 converted into law in June and published in July in the Official Gazette, containing the “Urgent measures relating to the complementary Fund to the National Recovery and Resilience Plan and other urgent measures for investments “, which had specified the extensions of the 110% super bonus, but without directly mentioning the possibility of extending, in addition to the deduction, the two key measures of the incentive dedicated to energy redevelopment and efficiency: discount on invoices and credit transfer.
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