Senate Debates Extension of Superbonus Deduction Amid New Proposals and Incentives for Investigations

The Senate is currently discussing the Superbonus Decree and various amendments have been submitted to extend the deduction’s distribution. Proposals from both majority and opposition parties suggest that expenses incurred between January 1st and December 31st, 2023 can be divided into ten or fifteen annual installments. The taxpayer would have the option to choose how many installments they receive, starting from the 2024 tax period.

Senator Massimo Garavaglia from the Northern League has proposed an amendment that focuses on Municipalities’ role in investigating illicit activities related to the Superbonus and recovering resources. Municipalities would be incentivized to participate in these efforts by receiving a share equal to 50 percent of the sums collected and penalties applied for undue deductions or non-existent tax credits.

Another proposed amendment emphasizes the importance of verification activities such as sharing data with Enea and the Revenue Agency regarding the start of works and qualifications. These controls aim to ensure that interventions carried out correspond to deduction accrual and its proper use.