Keep all building discounts and the 110% bonus (but the Isee ceiling of 25,000 euros for the villas remains for now), including the related concessions such as discount on invoices and credit transfer, however intensifying checks to avoid abuses that in less than a year would already amount to 850 million euros. An ad hoc decree was needed to clarify the discounts most used by Italians, and therefore more expensive for the state coffers, given that the Superbonus – continually subject to tweaks, corrections and simplifications – alone has so far cost over 10 billion dollars. EUR. The government decree aims above all to protect against fraud, to prevent building bonuses from “losing credibility”.

Right away the news coming on the front of the home renovation contained in the decree and in the budget law arriving at the Chambers.


One of the side effects of the building bonuses was the often unjustified increase in the prices of the interventions. Invoices inflated, counting on the fact that at least half of the expenditure, if not the entire amount, is borne by the state and therefore the taxpayer has no incentive to check. To avoid that the costs of the works rise in an anomalous way, reference lists will be created, ad hoc “price lists”. This is a measure that Prime Minister Draghi himself would have asked for.


Stop to credit transfer or discount on the invoice for Superbonus and other restructuring bonuses if “risk profiles” emerge that need to be verified. It is envisaged that the Inland Revenue may suspend the effects of credit transfer communications for “up to 30 days” on the basis of specific risk profiles that will be identified for each “different type of credit transferred”. Upon successful completion of the checks, or after 30 days, the credit assignment becomes effective.


The compliance visa requirement is extended – issued by accountants and Cafs – even if the Superbonus 110% is deducted in one’s tax return. The obligation does not exist if the return is presented directly by the taxpayer. At the moment, however, the visa is required only in the case of credit transfer or invoice discount. From January, the obligation also applies to the other building bonuses. Furthermore, the assessment and recovery of taxes due by the Revenue Agency is streamlined and made faster.

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The credit transfer and the discount on the invoice are then refinanced for three years, until 2024, in favor of sismabonus, ecobonus (including fixtures), facade bonuses and charging columns. The extension of the credit transfer and the 110% discount on the invoice for the Superbonus has also been confirmed, which in this case are extended until 31 December 2025. The deduction relating to the Superbonus, however, will begin to decrease after 2023: it will be 70% for the expenses incurred in the year 2024 and 65% for those incurred in 2025. For now, the limit for single-family houses already approved in the CDM remains: only owners with an ISEE under 25 thousand euros will be able to access the super discount.

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