Maneuver, postponement for Superbonus compensations, spread over 10 years

There is a postponement of the annual quotas that can be used to offset the Superbonus tax credits in 2027. In fact, the budget law establishes that the quotas deriving from the transfer or discount on the invoice relating to the expenses incurred in 2023 are "in turn divided into 10 annual installments of the same amount". Credits for which taxpayers have already chosen to spread the benefit over 10 years are excluded.

The compensations affected by this change, we read in the Technical Report, are "estimated at 20,537 million": the result is that 2,053.7 billion will be returned in 2027, while the remaining 18.4 will be spread from 2028 to 2036.

"The provision does not produce effects in terms of net debt, since the effects on this balance were recorded in the year 2023, corresponding to the expenditure incurred in relation to the tax credits in question", specifies the technical report.