(Finance) – The Superbonus “credit-spreading” amendment will lead to very impactful negative effects for all operators in the sector: professionals, businesses, banks, financial intermediaries, citizens. “While understanding and sharing the need to safeguard public accounts, the modification of the criterion for dividing Superbonus expenses over 10 years, even if starting from expenses incurred from 1 January 2024, envisaged as an obligation rather than a mere option, also extended to the expenses of the earthquake bonus and those of the architectural barrier bonus, undermines the rights acquired by citizens, businesses and professionals who have relied on a state law, and will force them, in the current year, to modify economic operations that have a significant impact on one’s balance sheets and cash flows”.
This is what the vice-president of Confprofessioni states, Claudia Alessandrelli, coordinator of the Confprofessioni working group established for the purpose of following and monitoring the regulations of the 110% Superbonus and all building bonuses, regarding the amendment presented by the Government to Legislative Decree no. 39, which came into force on 30 March 2024. Confprofessioni has always strongly called for a “regulatory truce”: it is not possible to continuously legislate with consequent modification of the provisions regulating the proceduresand moreover with retroactive effects before the entry into force of the regulatory provision, we read in a note from the working group.
“The turning point made by the Government with the “closure” measures of the Superbonus requires the identification of an alternative strategy to achieve the objectives of energy sustainability of our building heritage and support for the construction sector, in order to implement the so-called “Green Homes” Directive”, adds Alessandrelli who dictates the recipe for three “S”: simplification, systematicity and stabilization of facilitation measures. A particularly challenging objective for Italy given that in our country approximately 1.8 million residential buildings out of a total of 12 million are among the most energy-intensive buildings (with energy class G), 9 million residential buildings fall into class E, F and G, while the 110% Superbonus has so far concerned less than 500 thousand buildings.
“In this phase, it becomes essential to consolidate all the bonuses under a single smaller tax deduction, possibly remodulating the mechanisms, with differentiated incentive methods. Finally”, concludes Alessandrelli, “it is essential to define a system of clear and easy-to-interpret rules and application by economic operators and beneficiary citizens, avoiding changes to the regulations too close to the deadlines, as well as providing for a sufficiently stable reference time horizon for the facilitation measures in the medium and long term”.