Partial conversion, Superbonus simpler: How it works

Superbonus division
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From the suspension to the three sales to the possibility of split. Superbonus is changing again, with the goal of permanently eliminating illegal practices.

Given the pace of change, the Superbonus seems almost an elementary metric. Basically it remains the same, yet gradually adapts to new interaction systems.

Superbonus division
Photo © AdobeStock

Basically, the concession for the construction business does not change. What is changing is the way one of the two pillars of the 110% is interpreted, the assignment of credit. Overuse first, then block, then restart, and finally boost, in the face of enhanced supervision, selling can now be used for the fourth time. Where, just a few months ago, It was decided to stop at three possibilities. Now a new directive, implemented with the goal of simplifying the use of the Superbonus also with 2023 seeing closer than ever (and thus phasing out). The National Association of Building Builders has made it clear that the credit allocation can now be broken down by year.

Not a small fad. In fact, the new option should significantly shorten the time required to dispose of credits that have already been transferred to credit institutions. This may lead to an acceleration of the practice of accepting new practices. on the principle, The goal is to speed up the process, simplifying the bureaucracy and, in a way, encouraging the use of Superbonus in its full form. The director of the Revenue Agency himself, Ernesto Maria Ruffini, spoke of the measure as an important turning point in terms of the use of subsidies. Moreover, the intervention in question is also aimed at curbing illegal practices, thus favoring virtuous companies.

Superbonus, how to split credit and speed up disposal practices

Reducing illegal practices associated with the credit transfer system was the basis of the radical decisions taken at the beginning of the year. Initially, the government decided to highlight the alleged frauds related to this practice, while reducing the possibility of commissioning a single operation Compared to the three agreed at the beginning. However, the transfer of credit, along with the possibility of exploiting such a large discount, led to the initial success of the Superbonus, however, it exposed the harassing aspect of improper (and even illegal) management. Later (also due to the serious difficulties of the companies that had already implemented the discount on the invoice), the CEO eased the restrictions and granted the three sales again, but with stricter controls and stricter requirements. However, tax benefits in the credit forest remained less intense.

The latest amendment would allow for the splitting of the sale, and the imposition of a monitoring system that is delayed over time but is more accurate. Moreover, the grandmother Tax planning will be allowed to reopen banks. In any case, a special circular should be issued in the coming days detailing this practice. The zero-fraud goal certainly seems close at hand. The problem, if any, is having to go through a series of dangerous roller coasters before reaching the outcome. For a facility like Superbonus, moreover, according to the Prime Minister himself It doesn’t seem helpful.

Thelma Binder

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