Superbonus 110%, the hypothesis of extending it to 2022 appears

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05/28/2020 – The Government could extend the time horizon of the superbonus 110% by one year, bringing the deadline to 2022.

This was announced by Undersecretary to the Presidency of the Council of Ministers Riccardo Fraccaro during the webinar on the superbonus 110% organized by Ance in which he expressed his desire to improve the measure when converting the Relaunch Decree.

Superbonus 110%: hypothesis to extend it to 2022

During the conference, Ance pointed out that the formalities required to take advantage of the facility are difficult to reconcile with the term of 2021; indeed, the times for the approval of the condominium resolutions, for the assignment of design and construction tasks, are not always quick.

As a result, Ance has asked the government to extend the measure to at least 2023 in such a way as to allow all condominiums to carry out the work without uncertainties and in a workmanlike manner.Fraccaro has shown himself open to the possibility of extending the intervention beyond 2021, recognizing that the stakes imposed by the Relaunch Decree were necessary for a question of financial coverage. However, he has announced that he is working to extend it at least by 2022 using part of the resources of the Recovery Fund.

In addition, in the event that the Government manages to find additional resources, it has shown itself available to extend the measure to all second homes and at legal entities (companies, hotels etc.).

Superbonus 110%: risk-free credit transfer for banks

On issue of credit transfer, some operators had expressed doubts about the real availability of banks to acquire the credit. In fact, their role is essential to ensure liquidity for small businesses.The senior advisor of the Ministry of Economy, Raffaele Russo, intervened on the matter, who reassured the success of the mechanism (which will be subject to future implementation measures): the banks will not resist acquiring it as the credit will be disconnected from the events of the subjects involved in case of undue benefit.

This means that in the event that the benefit is not due, the State will claim only on the beneficiary transferor of the tax credit and not on the transferee (the bank). For the bank, therefore, the tax credit will be a safe investment and will have no reason not to acquire it.

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