The key date is April 4, 2024. This will be the last day for communications on invoice discounts and transfers relating to the year 2023. The decree on the Superbonus of the Meloni government thus makes the deadline definitive by canceling in due form due form of the remittance mechanism. This would have allowed, upon payment of a fine of 250 euros, the sending of the communication under oath before October 15. That is, the date of filing the tax return. But Giancarlo Giorgetti's efforts to secure public accounts also include a ban on using compensation from construction bonuses for people who owe debts to the Treasury. And it provides that failure to transmit information relating to interventions already started will result in a fine of 10 thousand euros.
Stop the Ace
While the minister explains that the need to eliminate “any type of reduction on invoices and the transfer of types of credit that still provided for it” was born to secure public accounts, the new provision also affects Growth Aid economical (Ace). Which granted tax cuts to companies that strengthened their assets. And which has in the meantime been replaced by the super deduction for new hires (still awaiting the implementing decree). The stop is also lifted for transfers of tax credits subsequent to the first. Because, as the minister said during the press conference, “here too we have started to record fraudulent uses.” Because of someone's fault, no (tax) credit is given to anyone anymore. In addition to businesses, banks and companies that acquire credit are also targeted. And who will eventually have to answer for complicity in the violations.
Transition 4.0, Third sector and seismic zones
Transition 4.0 investment regulations are also changing. Which will be accompanied by the obligation of prior communication. With fine attached in the event of late declarations. And it doesn't stop there. There is also a blockade for the third sector and the earthquake-affected areas. The ability to transfer the 75% architectural barrier bonus was already limited. But this ban could be circumvented thanks to the transfers of super bonuses by third sector organizations. And this did not allow the areas affected by the earthquake to be reconstructed. These exceptions, explained today The sun 24 hours, they are all heading towards elimination. While the benefits linked to works which had a title presented in the municipalities on February 17, 2023 but without having opened the construction sites will not be affected.
The day of farewell to transfer credits
Next April 4 therefore becomes the day of farewell to the transfer of credits. By this day, in fact, it will be necessary to communicate to the Revenue Agency the options relating to expenses incurred during the year 2023. No additional delay, nor possibility of using the bonus discount from now on on October 15, 2024. The decree tightens this alternative path. . With the aim of measuring the total amount of options exercised and transfers stipulated at the beginning of April. In fact, a tombstone on future risks and current effects which “we will definitely be able to report on in a few days when the window for all invoices and work carried out before December 31, 2023 fills up”.
Restoration to interpreter status
The reversion to interpreter status is therefore also removed. In other words, the possibility for the late taxpayer to present the necessary documents to access construction bonuses with payment of a small fine is removed before October 15, 2024. The deadline for uploading the documents is and remains only April 4 2024. decision is to acquire on this date the total amount of the options exercised and the transfers stipulated. At the same time, the latest Enea report from February calculates that the State will spend 144 billion for the Superbonus: 7 more than in January.
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