Superbonus, softening hypothesis for taxed capital gains

Lighten the discipline of taxed capital gains linked to the superbonus, designed to hit with an extra load of taxes those who have used the maxi-tax relief and, after a while, sell their property. This objective is behind one of the amendments just presented to the Budget bill, signed by three exponents of Fratelli d'Italia: Lavinia Mennuni, Guido Quintino Liris and Matteo Gelmetti.

Amendments that, however, will not be examined before the beginning of next week, when declarations of admissibility and meetings of the groups with the rapporteurs and the government are scheduled for an initial skimming of the proposals. The vote should then not materially start until the following week, to allow the measure to reach the Chamber by the end of the month.

to capital gains, the first softening is achieved by narrowing the scope of taxable real estate. Whereas the current rules affect capital gains on real estate renovated with the superbonus for ten years, the first amendment reduces this time frame to five years. Only during this time, calculated between renovation and sale, could the extra taxation be triggered under the proposed amendment.

Alongside this, relief is assumed for deeds completed in 2024 but relating to preliminaries signed earlier. On this point, it must be remembered that the capital gains discipline was introduced with the 2024 manoeuvre, and has therefore been operational since 1 January of this year, albeit with a long period of uncertainty, linked to the lack of operational clarifications for many months.

The proposed amendment assumes that 'the capital gain introduced' by the Budget Law 2024 'does not apply in relation to real estate that has been definitively transferred as from 1 January 2024 in execution of a preliminary agreement registered or transcribed before that date'. In other words, those agreements that, in substance, were already defined before the activation of the new regime are protected.