Superbonus 2024, amnesties approved for low incomes and unfinished work

The Superbonus decree has been definitively approved, all the news for 2024 for those with low incomes and for those who have not managed to recover the essential energy classes.
The Superbonus 2024 decree passes the Senate with 81 in favor, 48 against and 4 abstentions, now converted into law, with all the measures already planned confirmed.
Here's what changes for those with low incomes and for those who don't complete their jobs with the new Superbonus.
Superbonus 2024, amnesties approved for low incomes and unfinished work Superbonus 2024 converted, amnesty confirmed for those who do not complete the work State contribution for jobs superbonus for low incomes Superbonus 2024, the deadline for communicating the transfer of credit and the discount on invoice Superbonus 2024 converted, amnesty confirmed for those who do not complete the works The Superbonus 2024 recognizes the reimbursement of 70% of the expenses incurred in the form of tax deductions.
For 2024 there is no possibility of availing of credit transfer and invoice discount.
During the conversion of the decree, all the amnesties foreseen in the first draft are also confirmed, while the amendments presented by the opposition do not pass.
The most important amnesty concerns the possibility, for those who have not completed the work by 31 December 2023, to still obtain tax breaks even without having recovered two energy classes.
In theory, based on the Superbonus legislation, the Revenue Agency could have requested these taxpayers to repay the sums already collected precisely due to the failure to recover the two energy classes.
Thanks to the rule in question this danger has been averted, but unfortunately the amnesty applies only to taxpayers who have availed themselves of the transfer of credit and the discount on the invoice, not for those who have opted for deductions on their own and have, consequently, advance the cost of the work.
read also Superbonus, a mockery for those who don't finish the work.
Many risk repaying the sums State contribution for jobs super bonus for low incomes Further "help" is provided for needy families who have started the jobs and have not completed them.
In this case, for work carried out between 1 January 2024 and 31 December 2024 they will be able to obtain a contribution aimed at compensating the difference to be paid due to the transition from the 110% Superbonus to the 70% Superbonus.
This state contribution is due to those who have an income of less than 15,000 euros, provided that they have a 60% SAL by 31 December 2023.
There has been no lack of criticism of this very rigid position of the Government which has not approved any amendments from the opposition and did not grant further aid.
Among the harshest criticisms are those from environmentalist parties who see the Government's hatred towards the Superbonus as an anti-ecological turn, out of time also given the Green Houses directive.
Fratelli d'Italia defends the measure, however, recalling that the Superbonus was a disastrous measure for the state coffers.
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There is no news either for the architectural barrier bonus, the restrictive measures already adopted remain, aimed at avoiding the improper use of this benefit.
The architectural barrier bonus can no longer be used to replace fixtures and renovate bathrooms.
Finally, it must be underlined that, based on the declarations of the National Council of Accountants, the Ministry of Economy has given the OK to the postponement to 4 April 2024 of the deadline for the communication relating to the invoice discount and the transfer of credit in relation to costs incurred in 2023.
The initially scheduled deadline is March 16.
The act will be formally adopted with a provision by the director of the Revenue Agency Ernesto Maria Ruffini.
The extension was requested by trade associations who complain about the late making available of the communications software and the amount of obligations for condominium administrators and companies.
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