The expiration of the home renovation bonus, contemplated in the Superbonus 110%, for the owners of the houses could be extended, without compromising the right to take advantage of the bonus.
This would be a new extension, additional to the extension to 30 June 2022 previously agreed, to allow the achievement of the requirements for the first expiration date, set by the Ministry of Ecological Transition (Mite).
Currently there are many obstacles that must be faced to reach the first expiration date, and complicating everything are the soaring prices that have occurred in recent days and the fiscal quibbles that must be respected.
In all this, many taxpayers will have to pay the costs for energy efficiency.
The economic risk is greater for construction companies, which would risk bankruptcy by not being able to honor the costs, in the absence of secured loans.
The increase in the prices of raw materials, the controls of the Revenue Agency on the Bonus and the surge in inflation make it increasingly difficult to achieve the necessary requirements for the first expiry date of the 110% Superbonus. After having obtained the extension with the 2022 Budget Law, the owners of the houses are granted the extension of the expenses for the 110% Superbonus until 31 December of this year only if they demonstrate that they have carried out 30% of the total works by 30 June. Percentage difficult to reach, even if low, because the expenses must be framed within the price list of the Mite, as well as mark the achievement of the aforementioned percentage.
In fact, it is possible to reach a percentage of less than 30% if there are expenses in the total deposit that cannot be deducted. A risk that can become real. Furthermore, also due to expenses and the continuous opening of construction sites, there could be logistical problems on the works, which can contribute to making it difficult to start construction sites quickly.
Precisely this is the main problem of the villas, of residential complexes that do not have more than 4 residential units, including single-family houses. There is no solution for this problem. An attempt was made to cut bureaucratic times, raise the price list and speed up construction, but no results were obtained.
The Relaunch decree, which contains the rules on the Home Bonus, guarantees easy access to the Bonus even for construction companies: as Milena Gabanelli specifies in the report in Corriere della Sera, to take advantage of the restructuring Bonus it was enough to register the Ateco Code, without presenting other documents. or certificates. Same thing for those who request the Superbonus 110%, especially for the assignment of credit, which could be used to assign the credit many times.
This has given advantages to those who have not made any payment for the renovation works admitted to the Superbonus 110%, facilitating the increase in tax frauds to the Revenue Agency and to the State for more than 4.5 billion euros.
Now, therefore, the burden of fiscal controls by the tax authorities and the limited possibility of assigning credit up to a maximum of two intermediaries, both fall on the houses. It is therefore necessary to intervene on the deadlines for interventions on single-family residences: the extension currently in force should be eliminated, bringing it to 31 December 2022, in order to give more time to carry out the works admitted to the Superbonus.
This extension includes not only the villas, but more buildings such as condominiums and the former Iacp, moving their deadline from 30 June 2023 to 31 December 2023. An amendment to the legislation for villas requested by the majority of Parliament, following the entry in force of the Sostegni Ter Decree, which introduced further limitations on extensions and the assignment of credit.
Another extension to consider is that relating to the expiry of the Sal: we could hypothesize the postponement of the presentation of the State of Progress of Works to September this year, in order to have the opportunity to take advantage of the Superbonus until the end of February 2023.
The list of works admitted to Superbonus 110% has not undergone changes for 2022. It can be requested for energy efficiency works and for all interventions in which it is possible to replace and install devices that allow the jump of two energy classes.
The amendments to the legislation are focused on the tax area, on the deduction and on the option to transfer the credit, which becomes active again following the stop to the requests to be forwarded to the Revenue Agency until 17 February last. Therefore, it will be possible to assign the credit for a maximum of two times to authorized intermediaries, ie banks, agencies, financial companies registered in the professional registers.
Each credit is assigned an identification code which must be indicated when the communications are forwarded to the Revenue Agency. The code will allow the credit to be traced and to trace back to the first assignor.
The new provisions will be applied to requests that will be forwarded to the Revenue Agency starting from 1 May.
Finally, as regards the penalties, fines ranging from 50 thousand to 100 thousand euros are envisaged, the suspension of credit and the arrest from 2 to 5 years in the event of false declarations and reimbursements of expenses adjusted in the amounts.
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