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Among the changes to the Superbonus Decree there will also be the standard amendment signed by the University requiring that the stoppage not apply to appropriation and credit for free building interventions for which a permit is not required. As well as for boilers and fixtures. While the big knot of non-performing loans is being resolved, the solution that emerges, which was proposed with bipartisan pressure, is compensation with F24, as requested by Abi and Anas. More than 300 amendments received from the parties are on the table of the House Finance Committee: 22 have already been declared inadmissible, and tomorrow a decision will be made on any appeal. Voting in committee should begin in about ten days, while debate in the Chamber is scheduled to begin on March 27 (then the decree, which ends on April 17, must be passed in the Senate).
Superbonus, boiler node
The CEO’s decision to discontinue the credit transfer mechanism (of which the discount on the invoice is a specific case) put businesses and condominiums committed to the 110% bonus in difficulty, but specifically penalized those who actually planned to work in a free building that could benefit from the 50% discount. %. In this case, there is an additional significance: the difficulty of defining the concept of starting the works, given that it is related to the installation of the boiler or the windows, a process that in most cases can be started and completed. day. However, the parties involved planned to intervene, relying on the convenience of the 50 percent instant discount formula. However, with the new rules, they will also have to pay that amount, and then wait to take advantage of the personal income tax deduction on their tax return in the following years. In the future, it is clear that the new system will make these interventions lose some of their attractiveness; But in the near future, the sudden stop will translate into a joke for those who have already moved, in most cases also paying an advance.
Then there’s the agreement on the “savings with deduction” rule for 2022. The deadline for reporting the balance transfer option to the Revenue Agency expires on March 31, but many bills have not yet been “accepted” by banks and, therefore, cannot be forwarded to the tax authorities. To prevent the 2022 balances from being “lost” (in fact, they can always be deducted from income), the amendment will give the possibility of uploading them to the Revenue Agency platform even if the bank’s acceptance procedures have not been completed. A press release from the ministry (the so-called “statement of the law”) anticipates the effects of the law, allowing the agency to accept communications.
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