Extend the distribution of the deduction for the Superbonus into ten, or fifteen, annual installments compared to the current four. This is foreseen by a series of amendments presented by both representatives of the majority and the opposition – signed by senators of Lega, FI, M5s, IV – presented to the Superbonus Decree under discussion in the Finance Commission of the Senate. Some of the amending texts ask that “for expenses incurred from 1 January to 31 December 2023 the deduction can be divided, at the taxpayer’s option, into ten annual installments of the same amount starting from the 2024 tax period”.
Another amendment to the Superbonus Decree, first signed by the Northern League senator Massimo Garavaglia, provides that the participation of the Municipalities “in the investigation of illicit acts and the recovery of resources” subject to Revenue Agency documents regarding Superbonus, is for undue deduction both for non-existent, non-due tax credits, is “incentivised through the recognition of a share equal to 50 percent of the major sums definitively collected as well as of the penalties applied”.
The verification activity, specifies the text, “includes the sharing of data relating to communications of the start of works or qualifications with Enea and the Revenue Agency” and any other control activity “aimed at allowing the immediate verification of the correspondence between the interventions carried out and the accrual of the deduction and its use”.