Superbonus Deduction: Proposed Amendments for Increased Flexibility and Fighting Fraud

The Superbonus deduction, a government initiative aimed at boosting economic growth, has been the subject of various proposals that aim to extend its distribution into multiple installments. Senators from both the majority and opposition parties have submitted amendments to the Superbonus Decree currently being debated in the Senate’s Finance Commission.

One such 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 would provide more flexibility for businesses to plan their investments and cash flow.

Another amendment, put forward by Senator Massimo Garavaglia from the Northern League, focuses on enhancing municipal involvement 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. This move aims to strengthen local governments’ role in monitoring compliance with fiscal regulations.

The proposed amendments also emphasize the need for verification activities such as sharing data with Enea and the Revenue Agency regarding the start of works and qualifications. These controls will ensure that interventions carried out correspond to deduction accrual and its proper use, ultimately reducing fraudulent claims and increasing transparency in government spending.