Goodbye discount and transfer for everything and everyone, no more remission to performing status


Emma Potter

Stop options for new Superbonus jobs

The text of the decree Still not availablebut the government announced in a note that the decree first provides for theeliminationfor interventions following the entry into force of the new rules, the possibility of still applying the options for invoice discount or for the transfer of credit in place of deductions.

It is therefore about a further squeeze compared to that of February of the so-called Cost saving decree which in the case of the Superbonus had provided for this option, in the case of work not yet started, exclusively in relation to interventions involving the demolition and reconstruction of buildings for which, on the date prior to the entry into force of the decree itself, the request for a permit for the execution of the building works had already been submitted. However, the decree had left the possibility of option is open in relation to 75% barrier bonus. Once there is the text we will see what happens for this too.

No remission in bonis for 2023 expenses

In the meantime, however, for 2023 expenses it will no longer be possible to find new transferees if the contract is not closed by next April 4th. This is, in fact, the deadline to communicate the options for discount or transfer for the expenses of the past year, given that the government has canceled the possibility of taking advantage of the remission in bonis, i.e. the mechanism that allows the communication to be presented even after the deadline, against the payment of one fine of 250 euros.

Those who benefit from the remission in bonis have time until the expiration date of the presentation of the Income form to carry out the communication, therefore in practice six months more time to find a transferee. Last year it was possible for 2022 expenses, this year it can no longer be done. The government canceled this option in order to acquire, at the ordinary expiry of the foreseen term, the amount of the total amount of options exercised and transfers stipulated.

Mandatory prior notification for deductions

In order to guarantee adequate and timely knowledge of the economic and financial quantities connected to the concessions relating to building interventions, the government has decided to tighten further communications.

Particularly in the case of failure to transmit of the information relating to the interventions already started, the application of one will be triggered administrative fine of 10,000 euroswhile for new interventions the forfeiture of the tax relief is foreseen.

No compensation with future taxes for those who have debts with the treasury

With the decree then comes the suspension of the usability of tax credits relating to Construction Bonuses in the presence of registrations or charges entrusted to the collection agents relating to state taxes and deeds issued by the Revenue Agency for total amounts exceeding €10,000.

If the payment terms have expired and there are no suspension measures or installment plans in place for which no forfeiture has occurred. In these cases the credits cannot be used until the previous debt is paid.

Squeeze on ACE credits

Finally, the decree contains measures aimed at preventing fraud in the field of transfer of ACE credits, the incentive for the capitalization of companies. The is therefore foreseen reduction to only one possibility of transfer and the joint and several liability of the transferee is extended to cases of complicity in the violation. Preventive checks have also been expanded regarding suspicious transactions.

Watch the video of the press conference presenting the Decree. It is possible to listen to the speech of the minister Giancarlo Giorgetti at minute 9:06.