Although the restrictions imposed with the credit freeze at the end of March 2023 have significantly slowed down the application of the Superbonus, some questions remain open related to the interventions carried out between the end of 2023 and the beginning of 2024.
In particular, it was necessary to provide support to taxpayers with lower incomes, as provided for by the “Decreto Salva Spese” (Legislative Decree 212/2023). This support is now regulated by a decree signed by the Minister of Economy, Giancarlo Giorgetti.
But what are the criteria for accessing this fund and how will the disbursement of contributions be managed? Let’s find out the details in the following article.
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Requirements to access the indigent fund 2024
The 2024 Indigent Fund represents an important opportunity for those taxpayers who, despite having started interventions facilitated by the Superbonus, find themselves in disadvantaged economic conditions.
It may be required by October 31, 2024 and will cover the costs incurred for transfers made in the first ten months of the year, i.e. from January to October. However, not everyone will be able to access this contribution: the interventions must have reached a state of progress (SAL) of 60% by 31 December 2023.
Furthermore, only those with a reference income, calculated according to the family quotient criteria introduced by the “Quater Aid Decree” (Legislative Decree 176/2022), not exceeding 15,000 euros, will be able to benefit from the fund.
These requirements were established to ensure that the aid actually goes to those who need it most, also considering the reduction of the Superbonus rate at the beginning of 2024.
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Payment method and amount of the contribution
The amount of the contribution that can be accessed through the 2024 indigent fund will be determined on the basis of the eligible expenses incurred by the applicant, with a maximum limit of 96,000 euros.
This means that each applicant can submit only one application for a single real estate unit, referring exclusively to transfers made between January 1 and October 31, 2024. The application must be submitted electronically, also through an authorized intermediary, using the tax drawer of the Revenue Agency.
The distribution of the fund will not be uniform for all applicants, but will depend on the quantity of requests received. In the event of a high influx of applications, the amount of the contribution could be significantly reduced, applying a minimum rate of 3% of the requested amount.
In this scenario, the priority criterion for the provision of the contribution will be thechronological order of transfers made by applicants. In the presence of applications with the same date of transfer and insufficient resources, the chronological order of submission of the applications will be considered.
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Deadlines and final communications
To know the final percentages of the contribution disbursement, it will be necessary to wait until November 30, 2024. By this date, the Revenue Agency will communicate the percentages through an official provision. Only after this communication, the contribution will be credited directly to the bank or postal account indicated by the applicant when submitting the application.
The decree also provides for a series of checks by the Revenue Agency. If it emerges that the contribution has been disbursed in a non-compliant manner, even only partially, the Agency will proceed to recover the amount unduly received, following the procedures established by Article 38-bis of Presidential Decree 600/1973.
This control system was designed to ensure that the funds are actually used correctly and that they benefit the taxpayers who are truly entitled to them.
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Conclusions
The 2024 Indigent Fund represents an important support measure for taxpayers with lower incomes who, despite economic difficulties, have started work falling within the Superbonus. However, access to this contribution requires compliance with specific requirements and procedures, including timely submission of the application and attention to the necessary documentation.
The success of this measure will depend on the ability of beneficiaries to understand and correctly follow the instructions established by the decree. In addition, the controls provided for ensure that the funds are used correctly, avoiding abuse and allocating resources to those who really need them.
