Super bonuses, credits spread over 10 years and new controls on compensation: the news of the Budget Law

From the short horizon to forced deferral

The regulation of the use of Superbonus credits deriving from the transfers made by the holders of the deduction has recorded, from 2022 onwards, continuous changes in the tax recovery trajectory. The original structure of the Relaunch Decree (Legislative Decree 34/2020) established an accelerated repayment plan, structured into five annual installments for ordinary expenses and reduced to installments for documented costs starting from 1 January 2022.

A first change of direction occurred with the Cessions Decree (Legislative Decree 11/2023), which introduced a right to extend credits not yet used to 10 years, subject in this case exclusively to the voluntary choice of the interested parties to avoid problems of fiscal insufficiency. However, the purpose of the Block Transfers Decree (Legislative Decree 39/2024) is different, which converted the ten-year deferral into a retroactive obligation for all expenses made in the 2024 tax year. The 2027 budget bill extends the same logic of forced spreading to the remaining installments of the 2023 spending year.

The perimeter of the new obligation and the interested parties

Based on when the art. establishes. 37 of the Maneuver, the annual quotas whose use in compensation via the F24 form would have expired within the calendar year 2027 are subject to blocking and remodulation. The deferral applies to credits generated by communications of transfer or discount on the invoice linked only to building interventions pursuant to article 119 of the Relaunch Decree whose expenses were borne by the beneficiaries in the year 2023.

A lifeline has been provided for those who have already deferred their credits previously. In fact, the quotas for which the long-term extension option regulated by the Aid-quater Decree (article 9, paragraph 4, of Legislative Decree 176/2022) have already been exercised are excluded from the obligation of further installment payments over ten years. Consequently, the credits already included in multi-year remodulation processes maintain the deadlines and distribution plans originally communicated to the Revenue Agency.

More controls on sales

In addition to spreading the credits over 10 years, there is also a new automated preventive control mechanism that cross-references the data between the Customs and Monopolies Agency and the Revenue Agency before the F24 form is validated. With the new mechanism, from 2027 the F24 payment delegation which contains subsidized tax credits will undergo real-time control. In particular:

• the credits can be used as compensation exclusively within the strict limit of the amount previously communicated by the Customs Agency and available in the information systems;
• if an amount exceeding that recorded and available at the time of submission is entered, the automated procedure immediately discards the payment delegation, preventing the debt from being closed;
• in the presence of anomalies or risk profiles, the Customs and Monopolies Agency has the right to suspend the effectiveness of the credit or order its revocation, instantly resetting the limit available on the management portal.

The directors of the two tax agencies will define, with a joint provision, the technical specifications for the transmission and constant updating of the information. The data flow will travel through automated procedures to record changes, adjustments or revocations of credits, ensuring that the F24 rejection occurs without margins of interpretative discretion.

Blocking of operations for terminated VAT numbers

Finally, to complete the control maneuver on subsidized credits, the text blocks the right to acquire and transfer tax credits for all subjects for whom the VAT number has been automatically terminated pursuant to the procedures to combat fraud in the context of value added tax. Any contractual deeds stipulated in violation of this prohibition are considered ineffective for all legal purposes.

Summary table of news

Here is a summary of the new features included in the 2027 Budget Law: