It is possible that the extension of the premium bonus until December 31 “will flow into the budget law: because it is a matter of the times for the conversion of this ordinance into a law. If the decree passes and the final approval takes place in 2023, perhaps it is best for everyone that it is done” in the maneuver. Economy Minister Giancarlo Giorgetti said it in the Senate. As for the appropriations, on the other hand, the government’s proposal “is”, that is, the three appropriations and Sace, he said, explaining that the possible intervention of the CDP of Superbonus “is not provided for by law”.
Transfers to banks rose to three
The odds of transferring Superbonus balances to “qualified” brokers, i.e. banks and insurance companies, are 2 to 3. It is one of the “unblocking credits” measures provided for in the amended amendment to the Quadruple Assistance Ordinance being considered by the Senate. At the same time, Sace can grant guarantees in favor of banks, financial institutions and other subjects authorized to exercise credit, to obtain loans in any form, “useful to meet the liquidity needs of companies.”
Amended rules
The regulation amends the existing restrictions set by the current legislation, which, with respect to credits derived from the exercise of bill discounting or the credit allotment option, provides that two additional assignments can only be made in favor of “eligible” subjects. So the limit has been raised from two to three, and as a result, after the first transfer to the company, the latter can still be transferred up to a maximum of three times to the banks and financial intermediaries registered in the Register, companies belonging to a registered banking group or authorized insurance undertakings.
No increases in revenue are expected
As indicated in the explanatory report, the possibility remains for banks to transfer in favor of VAT numbers with a current account within the same bank, without the option of additional transfer. From a purely financial point of view, there are no expected implications in terms of revenue
The transfer criteria are in effect prior to the transfer of the ordinance
The news about the transfer of Superbonus credits (which pass between banks and insurance companies 2 through 3)” also applies to tax credits covered by credit transfer or invoice discount communications sent to the revenue agency before the law goes into effect. on options that have already been reported. The paraphrased amendment to the Ayoti Quadruple Decree provides for this.