Superbonus, who will have to return the sums to the Revenue Agency?

What changes in the conversion of the Superbonus decree? Who risks having to return the sums already received to the Revenue Agency? Alarm in the chamber during the conversion of the Superbonus decree, excluding from the shield those who have benefited from tax deductions, is this an oversight or a conscious choice? Here's who has to repay the sums of the Superbonus benefits for not completing the work on time.
Superbonus, who will have to return the sums to the Revenue Agency? Superbonus shield, not for everyone.
Who risks having to pay back the money? Conversion of the Superbonus decree, the amendments for the architectural barrier bonus Scudo Superbonus rejected, not for everyone.
Who risks having to pay back the money? The Superbonus decree (or expense-saving – decree 212 of 2023) provides that there is no loss of benefits in the event that the works have not been completed by 31 December 2023, but provided that there is a SAL, state of progress of the works, by 60%.
It is therefore not necessary to recover two energy classes through the work carried out.
The measure adopted blocks the recovery of the relevant sums by the Revenue Agency for the 110% works carried out (at least 60%) but not completed by 31 December 2023.
However, there is an omission within the decree, or at least this is how it is considered, i.e.
this benefit applies only to taxpayers who have opted for the transfer of credit or the discount on the invoice, consequently, it does not apply in the case in which the taxpayer has paid for the work and deducted the expenses.
The rationale of the law is to prevent those who have found themselves innocently stuck with the works blocked due to the difficulties of the companies in completing them, from finding themselves, in addition to the damage of having a property on site, in many cases also without the possibility of living in them and therefore paying rent, also having to repay sums to the Revenue Agency.
The limitation, however, has evidently been noticed by few.
In fact, the issue was raised in the chamber by the Democratic Party deputy and former undersecretary for the Economy, Maria Cecilia Guerra, who asked the Government to confirm its interpretation of the rules of the Superbonus decree.
Many hoped for a denial, but this was not the case.
The Government has, in fact, confirmed that the shield provided for in the Superbonus decree does not actually apply to taxpayers who have chosen tax deductions on their own.
They therefore risk having to return the money from the tax deductions.
The problem is one of coverage, in fact a specific intervention in this regard has been promised in the coming months.
The same is postponed because it is necessary to evaluate the spending trend of the 110% bonus.
It was therefore not an oversight.
read also Superbonus 70%, 2024 guide: admitted jobs, news, how it works and requirements Conversion of the Superbonus decree, amendments for the architectural barrier bonus rejected The hard line on the Superbonus continues, in fact the Government has rejected all the amendments presented to the Superbonus decree, there was particular expectation for those relating to the architectural barrier bonus.
The Superbonus decree, for the architectural barrier bonus, has introduced important innovations, i.e.
the restriction of the interventions that can obtain the benefits.
This restriction has led to a heavy limitation of the interventions that can be facilitated, with the exclusion of the replacement of fixtures and bathroom renovations.
The eligible interventions remain: installation of lifts; installation of stairlifts and lifting platforms; elimination of ramps.
The amendments presented aimed to restore these benefits, but as seen, they were rejected.
These were useful measures because for the architectural barrier bonus until 31 December 2025, as established by the budget law for 2023, credit transfer and invoice discount are still in force.
However, even on these benefits there was a trap.
The transfer of credit and the discount on the invoice can only be obtained in the case of the presence of a disabled person in the household, without income limits.
For other taxpayers they can only be obtained in the case of an income of less than 15,000 euros.
Finally, credit transfer and invoice discount are active for interventions in condominium buildings.
read also Replacing fixtures with the 2024 architectural barriers bonus, can it be done?