Abi, rules Maneuver on superbonus credits contrasts with Consulta rulings

The rule of the Maneuver which modifies "the temporal sequence of the compensation of tax credits deriving from communications of transfer or discount for Superbonus interventions" is "in contrast with what has been established by the Constitutional Court which considers it illegitimate to affect the economic calculation of companies "now for then". This was stated by the ABI general manager Marco Elio Rottigni in a hearing in Parliament.

Rottigni recalls how "the amount usable in 2027 would be divided into ten annual instalments. The measure would intervene in relation to credits acquired on the basis of a use calendar already defined by law and would modify their economic and financial values and, therefore, would appear to be like a forced restructuring of a state debt".

For the banks "there would be significant negative effects on the income statements, on the assets, on the liquidity which is associated with a further cost associated with inflation".