Superbonus decree 2024, the discount on the invoice definitively ends. All new limits

The new decree for the superbonus, approved by the Council of Ministers, eliminates all types of discounts on invoices and credit transfer.
This is, therefore, a new tightening that was not included in the agenda of the Council of Ministers.
With the new decree, for all types of interventions that still provided for them, the invoice discount and credit transfer no longer apply.
Another important innovation concerns the remission into performing which would have allowed until 15 October 2024 to make corrections to all communications already submitted, paying a minimum fine.
The Government's objective is to definitively end the excessive generosity provided for by the superbonus.
Let's see what changes with the new decree.
Definitely goodbye to the invoice discount and credit transfer.
Even if the invoice discount and credit transfer are possibilities which have ceased as of 17 February 2023, they were still foreseen for some types of interventions.
It was possible to benefit from discounts and transfers for interventions aimed at eliminating architectural barriers and for works aimed at recovering buildings in seismic areas.
With the new decree, invoice discounts and credit transfers are also no longer applicable for these types of interventions and, for everyone, the only way to enjoy the benefit remains through tax deductions.
What changes for remission to performing status? The decree definitively cancels the possibility of submitting the mandatory documentation to access the construction bonuses in arrears thanks to the remission to performing status, paying a minimum fine, by 15 October 2024.
After the approval of the decree, the final date for submitting the documentation is set to 4 April 2024: by this date, therefore, it will be possible to acquire all the stipulated transfers and the exercised options.
Another important thing concerns the construction credits that those who have debts with the Treasury boast: in this case they will be suspended until the debts are paid off.
The words of Minister Giancarlo Giorgetti, Minister of the Economy, precisely on the superbonus clarifies that: These measures are measures aimed at definitively closing the excessive generosity of a measure which, as is known, has created serious problems for public finances and whose effects we will definitively be able to somehow account for in a few days when the window for uploading all the work and invoices carried out by 31 December 2023 closes.
The Minister underlines that the superbonus bill is already very high and the burden on public finances will have a weight even in the years to come.
The monitoring rules introduced, explains Giorgetti, are aimed at monitoring the devastating results for public finances that these measures have brought about.