Reeds against retroactive changes to the Superbonus: proposals and solutions


Emma Potter

On 11 April, an important ANCE hearing was held at the Senate Finance Commission, focused on Legislative Decree 39/2024, which introduces new regulations for the management of Superbonuses and other tax breaks in construction.

The president of the ANCE, Federica Brancaccioraised significant concerns about the proposed changes, which could have retroactive and restrictive impacts on families and businesses.

These changes risk not only blocking numerous construction sites, but also generating significant disputes and administrative complications.

The article will analyze in detail the implications of these legislative changes and the possible solutions proposed to mitigate the negative effects on the construction sector.

Monitoring and evaluation of the impact of the Superbonus

President Brancaccio highlighted the need, which emerged already in the first months of application of the Superbonus, for constant monitoring of tax breaks. This monitoring should focus on various aspects such as the number and value of permits submitted, construction sites started, and the use of tax credits.

In response to this need, the new decree proposes the introduction of a monitoring system for Superbonus construction sites active in Italy.

However, ANCE expresses concern about the changes that introduce retroactive limitations to the methods of using the bonuses, such as the transfer of credit and the discount on the invoice, previously permitted in certain specific cases.

Criticisms of retroactive changes and impacts on construction sites

The intervention of Legislative Decree 39/2024 on the Superbonus regulations has raised numerous doubts, especially regarding the retroactive nature of some measures. In particular, the cancellation of credit transfer options and invoice discounts in previously permitted cases represents a severe blow to many situations that have already started.

These restrictions not only influence new interventions but also extend their effect to ongoing projects, which were based on previously established regulations. For example, for third sector bodies and IACPs, these limitations completely eliminate the possibility of accessing these forms of relief, while condominiums face new obstacles despite the presence of assembly resolutions and already approved documentation such as CILAS.

These changes, therefore, not only they risk blocking construction sites and to slow down building redevelopment but could also generate an increase in disputes between the parties involved, compromising the very effectiveness of the tax breaks.

Proposed changes to mitigate negative effects

In an attempt to resolve the critical issues that emerged with the adoption of Legislative Decree 39/2024, Ance proposed some crucial changes to protect the projects already started and safeguard the investments made.

Among these, the possibility of admitting the options for the transfer of credit and the discount on the invoice not only for works already started, but also for those which, despite not having physically started, have involved expenses documented by invoices for purchases of goods and services related to the planned works.

Furthermore, for interventions in areas affected by earthquakes and natural disasters, Ance suggests extending the existing exemptions, currently limited to specific events, to include all areas affected from 2009 onwards, thus ensuring continuity and support in all phases of reconstruction.

In addition to these changes, Ance also speaks out against the new limitations imposed on non-profit organizations and third sector bodies, for which the new rules practically eliminate the use of bonuses as a deduction. It therefore proposes to maintain the credit transfer and invoice discount options for these entities, so as not to deprive them of the necessary tax incentives.

Finally, Ance criticizes the removal of the “remission in bonis” for thelate sending of credit transfer and invoice discount communications, underlining the need to preserve these options to allow corrections of errors made in good faith and to avoid excessive penalties for delays or bureaucratic mix-ups. It therefore proposes that the possibility of late communication or correction of errors within reasonable deadlines be maintained.

These proposed changes show a clear intent on the part of ANCE to preserve existing investments and guarantee the continuity of building renovation and anti-seismic recovery operations.

Conclusion and final reflections

The ANCE hearing on 11 April at the Senate Finance Committee highlighted significant concerns related to recent regulatory changes on the Superbonus and other tax breaks in construction.

The retroactivity of the rules and the new restrictions imposed represent a crucial challenge for the construction sector, influencing not only the planning and execution of existing projects, but also the confidence and economic stability of families and businesses.

The modification proposals put forward by ANCE aim to mitigate these negative effects, preserving investments and ensuring the continuity of recovery and redevelopment operations.