The Superbonus Decree is currently being discussed in the Senate’s Finance Commission, with various amendments proposed by senators from both the majority and opposition parties. One of these amendments suggests extending the deduction for the Superbonus into ten or fifteen annual installments. This proposal is aimed at providing taxpayers with more flexibility in how they use their deductions, as expenses incurred between January 1st and December 31st, 2023 can be divided into ten annual installments starting from the 2024 tax period.
Another amendment put forward by Senator Massimo Garavaglia from the Northern League focuses on the role of Municipalities in investigating illicit activities related to the Superbonus and recovering resources. Under this proposal, Municipalities would be incentivized to participate in these efforts by receiving a share equal to 50 percent of the sums collected and penalties applied for undue deductions or non-existent tax credits.
The proposed amendments also emphasize the importance of verification activities such as sharing data with Enea and the Revenue Agency regarding the start of works and qualifications. These controls aim to ensure that interventions carried out correspond to the deduction accrual and its proper use. Additionally, there are proposals to introduce an online platform for businesses to apply for Superbonus deductions, making it easier for them to manage their finances and take advantage of this program.
