(Finance) – Extension of tax credits and petrol discount, bills in installments for companies, tax-free company bonuses up to 3 thousand euros and raising the cash ceiling. But also unlocking the drills and, surprisingly, the revision of the Superbonus. Green light in CdM to the aid decree quater thattaking advantage of all the treasury of 9.1 billion certified by Nadef confirms one series of measures already somehow announced on the front of the dear-energy, but also some last minute extras.
First of all, the dl extends, until the end of the year, the tax credits for companies (with increased rates to 40% for companies energy-consuming and gas-eating and at 30% for small ones that use energy with power starting from 4.5 kW) and the cut in petrol excise duties (it would expire on November 18th, it is moved to December 31st): two measures ch and absorb a total of approximately 4.4 billion. To help companies cope with the expensive bills, there is also the possibility of requesting payment in installments: the measure, financed through a Mef fund that goes from 2 to 5 billion, is intended for “companies resident in Italy” and grants the possibility of paying in installments (with a maximum of 36 monthly installments) the sums exceeding the average amount accounted for throughout 2021 for consumptions made from 1 October 2022 to 31 March 2023 and invoiced by 30 September 2023; the payment in installments lapses in the event of non-fulfillment of two installments, even if not consecutive.
Finally comes the rreview of the Superbonus: the law does not solve the problem of problem loans but lowers the percentage of the discount from 110% to 90%. The cut applies to both condominiums and villas, which would otherwise have been completely excluded from the bonus, but as long as they are the main residence and as long as the owner has an income of less than 15,000 euros (variable threshold based on the family quotient).
But for those who have already started the work by completing the 30% by September of this year, the bonus remains over 110% until March 31, 2023.