Superbonus 110%: squeeze on the assignment of credits, here's what changes (even to those who have already started work)

    Superbonus 110%: squeeze on the assignment of credits, here's what changes (even to those who have already started work)

    In the Official Gazette the new Sostegni Ter Decree: here is what changes this year and who risks losing the benefits

    He is about to end up run over, his mother saves him

    In the Official Gazette the new Sostegni Ter Decree, with the allocation of 390 million of funds: here is what changes and who risks losing the benefits





    New rules put in place by the government to receive building and tax bonuses, aimed at unmasking and avoiding fraud. The new provisions concern Superbonus, Ecobonus, Restructuring Bonuses, Sismabonus and Facades Bonuses: it will no longer be possible to proceed with the double assignment of the credit - unlike what was agreed with the previous law, which allowed the assignees who had obtained the assignment of the credit to transfer, in turn, the credit to another subject.

    Practically, the beneficiaries of the building allowance will be able to assign the credit to other parties only once (for example, to the construction company in charge of the work); likewise, the suppliers who receive the credit will be able to assign it only once to other parties, without further steps. This regulatory change is aimed at hindering the “Superbonus crafty ones” who, through a system of fictitious invoices, obtain tax benefits for works that have never been carried out.

    But what changes for those who have already started (in an honest way) the work following the rules contained in the previous decree? The text of the decree states that the sale contracts in violation of the new provisions are to be considered null, even if they are contracts entered into last year, when the laws were different. But not only that: failure to comply with the rules forces the taxpayer to return what has been received and to pay any penalties.

    The watershed date set for the activation of the new legislation is that of 7 February 2022, as stated in the text of the Decree:

    Loans that as of February 7, 2022 were previously subject to one of the options […] can only be subject to a further transfer to other subjects, including credit institutions and other financial intermediaries, within the terms provided therein.



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    Source: Official Gazette

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