Revised Superbonus Decree Proposes Enhanced Oversight and Flexibility for Taxpayers

The Superbonus Decree is set to undergo proposed amendments that aim to enhance oversight and distribution of the deduction. These changes have been put forth by representatives from both the majority and opposition, including senators from Lega, FI, M5s, and IV. One of the proposed amendments suggests that starting from the 2024 tax period, taxpayers can choose to divide the deduction for expenses incurred from January 1st to December 31st, 2023 into ten annual installments of the same amount.

Another amendment focuses on the participation of Municipalities in investigating illicit acts and recovering resources related to the Superbonus. Under this amendment, Municipalities would receive a share equal to 50 percent of major sums definitively collected, as well as penalties applied, for uncovering undue deductions and non-existent or non-due tax credits.

To ensure accuracy in deductions, verification activities are outlined in the amendment. This includes sharing data related to the start of works or qualifications with Enea and the Revenue Agency, as well as other control activities. These amendments aim to improve compliance and maximize resources while benefiting both taxpayers and government officials.