The possibility of correcting errors in communications relating to the Superbonus and other construction bonuses has been definitively closed. This is what emerged from the intervention of the Undersecretary of State at the Ministry of Economy and Finance, Federico Freni, during a question in the Finance Commission of the Chamber.
In recent months, the topic of the “remission into performing” of the Superbonus has sparked quite a bit of controversy. The concept of “remission into performing” refers to the possibility, in certain cases, of remedying errors or omissions in the communications of building bonuses, thus avoiding the loss of tax benefits.
However, with the introduction of Legislative Decree 39/2024, this opportunity has been definitively eliminated for communications relating to the invoice discount and credit transfer.
What does this mean for taxpayers and what are the consequences of this choice?
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The request to reopen the remission in bonis
The request to reopen the remission in bonis was made by MP Andrea De Bertoldi, of the Mixed Group, during a question to the Finance Commission of the Chamber. De Bertoldi underlined that, while understanding the reasons for the closure of the Superbonus to avoid a further impact on public finances, it is essential to allow taxpayers the possibility of correcting any errors made in the credit transfer communications sent in the months of March and April 2024.
The most common errors concern, for example, the identification code of the type of intervention or the incorrect tax codes of the transferor and transferee.
According to De Bertoldi, allowing such corrections would not change either the amount of spending or the deduction due, and would therefore have no direct consequences on public finances. However, current legislation explicitly excludes this possibility, generating a situation of uncertainty and difficulty for many operators in the sector.
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The position of the Ministry of Economy: the rule is clear
Federico Freni clearly explained that article 2 of Legislative Decree 39/2024 explicitly provides that the remission to performing status does not apply to communications relating to the invoice discount and the transfer of credit. Accordingly, notices sent by April 4, 2024 cannot be amended, regardless of the error made.
This decision was taken to guarantee the certainty of data relating to public finances and reduce the margins of error and possible abuse.
In other words, the Government has chosen to close any space for corrections, even if this could penalize those who made mistakes without intention. Freni also highlighted that reintroducing the remission to performing status would require significant investments to adapt the IT platforms, with technical times not compatible with the needs of rapid management of the cases.
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The reasons for the closure of the remission in bonis Superbonus
The remission in bonis was introduced to allow taxpayers to correct errors or omissions in communications relating to building bonuses without losing tax benefits. However, the Superbonus Decree (DL 39/2024) eliminated this possibility, motivating the choice with the need to guarantee greater certainty in public finance data.
In practice, the Government deemed it necessary to close the possibility of correction to obtain a clear and stable picture of the financial impact linked to building bonuses.
This decision has generated strong disappointment among operators in the sector, who see the failure to reopen the remission as an unfair obstacle for those who, despite having respected the deadlines, have committed formal errors that do not affect the credit or the overall tax benefit.
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Future prospects for remission into performing status
Despite numerous requests to reopen the deadlines, it seems unlikely that the remission into performing for the Superbonus will be restored. Undersecretary Freni underlined that, even if one wanted to intervene, an adaptation of the IT infrastructure would be necessary, involving a significant commitment of resources and technical times not compatible with the current deadlines. Furthermore, the expiry of the first installment of the credits on 31 December 2024 further limits the room for manoeuvre.
Consequently, taxpayers and professionals in the sector will have to deal with the current legislation and pay the utmost attention in the management and transmission of communications relating to construction bonuses. However, the possibility of further regulatory interventions remains open and could be discussed in the coming months, should specific needs for modification arise.
