Superbonus and Barrier Bonus spread over ten installments


Emma Potter

The credit spreader between option and obligation

The request to be able to change the due date of the installments of the Super bonus from four to ten yearsand the same for the Barrier Bonus, currently with five-year installments, had been advanced with various amendments, with the aim of favoring low incomes. The tightening of discounts and sales, in fact, makes it impossible to directly benefit from the deduction for those who have little Irpef to pay. Reduce the value of the individual installments by providing for the recovery takes longer offers one more chance not to lose the benefit.

Precisely for this reason, last year this possibility was offered for 2022 expenses: those who have not benefited from the discount or transfer with their next tax return can deduct the amounts over 10 years.

At the moment it is an option, which however it could become an obligation for future expenses. Also affected are deductions with a five-year expiry date, such as Sismabonus and Bonus Barriere. In fact, to those who asked him about the possibility of spreading the credits over ten years instead of four-five years, the minister replied that “it won't be an option but an obligation” to stem the disaster on the accounts, once defined, the amount of debt will be moved forward, so as to lighten the burden on the state coffers. There will be a government amendment for this.

ABI and ANCE against the hypothesis of retroactive measures

The minister's announcement on the “mandatory” credit spreader and therefore on a extension of the installment deadline decided by authority, however, it was not appreciated by banks and companies, who do not want to be forced to reduce the time for the recovery of purchased credits. Already in recent days, in fact, the employers' associations, with ANCE first and foremost, had expressed concern and sent a letter to the minister, speaking of a “devastating impact” for businesses, a measure of this type on the management of credits already acquired. In fact, the transferees can only use the credit with the deadlines established for the direct use of the deduction.

Precisely for this reason, after Giorgetti's statements, the general director of the ANCE Massimiliano Musmeci and the deputy general director of the ABI, Gianfranco Torriero, underlined in a note that “In this complex phase it is important to provide certainty and strengthen trust. Retroactive interventions on the Superbonus would undermine the confidence of families, businesses and investors”.

Credit spreader already available as an option for businesses

Furthermore, it must also be said that the credit spreader is available not only to savers but also to businesses for some time now. Indeed, it was introduced on a proprietary basis at the end of 2022 precisely to address the difficulties of businesses and professionals who had purchased the credits. In fact, if the transferees believe they do not have sufficient capacity in the tax they have the possibility of increasing the number of installments for the use of the credits purchased through a specific function of the credit transfer platform. A possibility that was also welcomed by the business world at the time.

It will take a couple of more days to know what the solution identified by the government will be.

No to any easing of the tightening of discounts and sales

It now seems certain, however, that there will be no other exceptions regarding discounts and transfers. “As happened in the past – Giorgetti said – the parliamentary amendments to expand the exemptions will not be taken into consideration”.

A sentence that also definitively closes the door to the possibility of reopening the games for the barrier bonus, which was saved from the tightening of last December 30th, but was instead blocked with decree 39/2024. However, there may be some glimmers of opportunity for further interventions in favor of the reconstruction of the areas affected by the floods, as well as for the earthquake-stricken areas.

Yes to controls on construction sites by Municipalities

The government, however, is in favor of the involvement of municipalities in field control of the Superbonus construction sites.

This is a measure proposed with several amendments which provide, in light of this additional activity, that a portion of the increased revenue deriving from sanctions applied in the event of fraud and irregularities can go directly to the Municipalities. The initial proposal envisaged 30% in favor of local authorities, but it could reach 50%.