Senator Garavaglia Proposes Amendments to Superbonus Decree: Incentivizing Municipalities to Investigate Illicit Activities and Extending Deduction Distribution

Senator Massimo Garavaglia from the Northern League has proposed an amendment to the Superbonus Decree, which is currently being discussed in the Senate’s Finance Commission. The amendment focuses on the role of Municipalities 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 proposal suggests that expenses incurred between January 1st and December 31st, 2023 can be divided into ten annual installments, starting from the 2024 tax period, at the taxpayer’s discretion. This amendment was also submitted by various senators from both the majority and opposition parties as part of their suggestions for changes to the Superbonus Decree.

The proposed amendments also emphasize 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 the interventions carried out correspond to the deduction accrual and its proper use. In addition, some senators have suggested extending the distribution of the deduction for another five years beyond its current end date of December 31st, 2023.