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Superbonus, official extension of villas. News for credit transfer

It was published in the Official Gazette no. 114 on Aid Decree – decree-law May 17, 2022, n. 50bearing “Urgent measures on national energy policies, business productivity and investment attraction, as well as on social and crisis policies Ukraine”, Approved by the Council of Ministers on 2 May and entered into force on 18 May.

In particular, with article 14 the decree extends the expiry of the super bonus 110% envisaged for single-family buildings and modifies again the discount mechanism on the invoice and credit transfer.

Superbonus, extension for single-family buildings

The art. 14 of the decree, “Amendments to the regulations on incentives for energy efficiency, bonus earthquake, photovoltaics and charging stations for electric vehicles“, Changes the deadline for interventions carried out by individuals, outside the exercise of business activities, arts and professions, on single-family buildings (with a maximum of two).

In particular, it is envisaged that for interventions carried out on real estate units, the 110% deduction is also due for expenses incurred. by 31 December 2022provided that as of September 30, 2022 works have been carried out for at least 30% of the total intervention, in whose calculation the works not facilitated with the superbonus can also be included.

Superbonus, changes to the credit transfer

The art. 14 of the new emergency measure modifies the credit assignment again. In the previous versionin fact, banks were allowed (after having exhausted the available ceiling) the fourth assignment in favor of its current account holders.

With the new amendment, banks will be able to assign credit to private subjects but limited to those identified with Consob regulation which also governs the identification criteria of private subjects who, upon request, can be treated as professional clients and the related application procedure.

To banks, or to companies belonging to a banking group registered in the register, the assignment in favor of private professional clients is always allowed who have entered into a current account contract with the bank itself, or with the parent bank, without the right to further transfer. Both in the case of a purchase that comes from the discount on the invoice and in the case of direct transfer by the taxpayer.

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