Superbonus, protections for construction sites blocked without credit assignment

Protect those who had started the superbonus work and got stuck in the dormant Cilas blocking mechanisms of Decree 39/2024. This call came from the National Council of Chartered Accountants, during the first hearings on the law converting the measure, under discussion in the Senate Finance Committee.

The superbonus decree, according to the professionals, precludes 'those who on 29 March have not incurred expenses documented by invoices from accessing the assignment of credit and the invoice discount. But, in doing so, we end up with those who have started the work, or completed it, but only have to pay for it, thus receiving the invoice. These are left out of the possibility of being able to access the measure with serious consequences for taxpayers and businesses'.

For this reason, the representatives of the National Council propose 'that paragraph 5 be amended by providing for access to the measures if work has begun and this is documented by the technician through a special asseveration'. Although there are aspects that can be shared in the government's latest intervention, 'suppressing and considering the assignment of credit and the invoice discount as an absolute evil is a concept that needs to be reasoned upon, also in perspective. They are among the tools with which those who are not able to pay, i.e. the less well-off, can access measures to improve the efficiency of the building stock'.