Since its introduction in May 2020 (under the auspices of the second Conte government), Superbonos It created many problems. The son of a perfect law, according to the Court of Auditors, is part of the so-called “distortion measures”, because there is a danger that even those who do not deserve a full right can benefit from it and because they cause significant revenue losses.
The Audit Bureau is Expressed in June 2022, is already strong from the data according to which, in the period 2020-2021, discounts and sales amounted to a share of 38.4 billion euros. Prime Minister Mario Draghi He never concealed his disagreement with the Superbonus, although he avoided canceling it precisely because the damage to the citizens would have been enormous.
Waiver of credits
there Balance Transfer It remains a difficult problem to solve. Although in the Aid-bis decree, the government expanded the network of people authorized to purchase tax credits, including corporate clients of the banks themselves, in July construction work was recorded, which was completed at a rate of 28.2 billion euros, with state expense estimated at 31 Billion dollar. However, the works accepted have a total value of 39.8 billion, which, for the state, translates to a total expenditure of 43.7 billion euros.
The danger is that existing construction sites do this Bloc Due to a lack of funds, and regarding yards already parked for the same reason, the situation could only get worse. Those who have already received part of the credit for the progress of work, i.e. those sites that have already been completed at 30% or 60%, may not be able to complete the ongoing renovations and have to return what they got, with the addition of penalties stipulated in the regulation.
A paralyzing situation for citizens, for construction companies and for the modernization of buildings, or rather the three specific areas for which the Superbonus was created. It must also be said that this is nothing new, the instability of the Superbonus infrastructure is well known and solutions can be quite unstable.
Concerns and costs
The citizen can choose to waive the credit to the construction company and thus obtain it discount on the cost of work. In this case, the recipient of the credit can transfer it to an authorized person (including banks, financial companies and insurance companies) who in turn can make another transfer of the credit to other authorized parties. if a file bank This can result in assigning credit to the network formed by its corporate clients or VAT numbers.
This measure, introduced with the Bis Aid Ordinance, expands the balance transfer capacity but may not be sufficient. Internal revenue also contributed to the uncertainty that led to Circular 23 / E of June 23, 2022Emphasize the possibility of considering the parties involved in the sales network Shared responsibility In the case of crimes. Moreover, the generalization undoubtedly does not help to define the perimeters in which Superbonus can be applied, especially with regard to the applicant’s income and the cost of construction work.
Today he writes that banks want clarity Corriere della Sera In the print edition, indicating that when sales resume, their sales cost It will be bigger. Against an expense of 100 and a credit of 110, the applicant will receive €97.46. The 110% Super Bonus will become 97.46%. This, writes courierbased on data provided by Unioncamere and Order of Accountants, who talk about an average cost of 11.4% per sale.
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