Superbonus, obligation to spread credits over 10 years: statements by Giorgetti in the Senate

Here comes the obligation to spread credits from superbonus works over ten years. And, at the same time, comes the squeeze on new exceptions to the block on assignments, proposed by parliamentarians with amendments to decree 39/2024 in conversion at Palazzo Madama. These are the elements that emerged from the statements by the Minister of the Economy, Giancarlo Giorgetti during the work of the Senate Finance Committee, precisely on the Superbonus decree.

'Spreading credits over ten years,' the minister explained, 'will not be an option, but an obligation'. The reference is to the instrument already used in the past to allow taxpayers to extend the period of utilisation of both deductions and super-tax credits. Currently, this tool is no longer active and even from the parliamentarians themselves there have been calls to restart it, through amendments to the decree. Amendments, however, all in the name of voluntarism. The Mef, on the other hand, is thinking about a compulsory instrument, which will have the function of lightening the debt burden in 2024 and the years immediately following, in order to shift the burden further forward.

Giorgetti, then, closed on possible new derogations to the transfer block: 'Parliamentary amendments, as in the past, to extend derogations will not be taken into consideration'. The reference is mainly to the enlargements proposed by parliamentarians for the benefit of the Third Sector and those who want to access the architectural barriers bonus. Several proposals, in fact, aimed to soften the very hard block imposed by the executive at the end of March. What remains to be understood, however, is what will happen for seismic areas: here there is the hypothesis of lengthening, at unchanged costs, the list of regions that can access the exemptions.

For Giorgetti, finally, 'the solution proposed by Bankitalia to stop the Superbonus before the expiry date would have been welcome if it had been done perhaps in 2022, in 2023, in 2021: it arrives in 2024 when the government is exactly going ahead to do this'. A few days ago, in fact, the Bank of Italy, in the course of the hearings, had evoked the possibility of a complete freeze on the superbonus if the intervention envisaged by Decree 39/2024 should also, like its predecessors, fail in its objectives.