The Superbonus deduction may be extended over ten or fifteen years, as proposed by various amendments submitted by senators from both the majority and opposition parties. These amendments are part of the ongoing discussion in the Senate’s Finance Commission regarding the Superbonus Decree.
One of these proposals suggests that expenses incurred between January 1st and December 31st, 2023 can be divided into ten annual installments starting from the 2024 tax period. This option allows taxpayers to choose when they would like to take advantage of their deductions.
Another amendment, put forward by Senator Massimo Garavaglia from the Northern League, 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.
The proposed amendments also emphasize the importance of verification activities such as sharing data with Enea and Revenue Agency regarding the start of works and qualifications. These controls aim to ensure that interventions carried out correspond to deduction accrual and proper use.
Overall, these amendments seek to provide greater flexibility for taxpayers while ensuring accountability and transparency in Superbonus claims.