Superbonus, here are the contracts that avoid the squeeze

The government's maxi-restriction on the assignment of receivables and invoice discounting will not have retroactive effects. The draft of the decree-law blocking assignments, which was surprisingly approved by the Council of Ministers on Tuesday evening, establishes a wide area of safeguards: many subjects will be excluded from the block, starting with those who have already submitted a title or signed a contract.

The squeeze will mainly affect two areas: the Third Sector (together with the Iacp) and the superbonus for earthquake areas. In these cases, transfers and invoice discounts were still possible until a few hours ago, but will be cancelled. Likewise, the scope of the barrier bonus will be further reduced.

Not everyone, however, will be affected by the stop. The old rules will continue to apply 'to expenses incurred in relation to works for which' a Cilas for non-condominium superbonus works has been submitted before the decree comes into force, a Cilas has been submitted and a resolution has been passed for condominium superbonus works, a permit has been applied for in the case of demolition with reconstruction, or a permit has been applied for in the case of works other than those facilitated with superbonus.

Not only that. The cases of works that have already begun or, in the event that the works have not yet begun, those in which a binding agreement has already been entered into between the parties 'for the supply of the goods and services that are the subject of the works and an advance payment has been made on the price' will also be saved. But only 'if the interventions are different from those facilitated pursuant to Article 119 of the aforementioned Decree-Law No 34 of 2020 and for the same, the presentation of an enabling title is not required'. Therefore, the signed contract will not be valid for the superbonus.