New Article:
The Italian government is considering amending the Superbonus Decree to extend the distribution of the deduction for the Superbonus into more annual installments. This proposal has been put forth by representatives from both the majority and opposition parties, including senators from Lega, FI, M5s, and IV.
One proposed amendment suggests that starting in the 2024 tax period, taxpayers can choose to divide the deduction for expenses incurred from January 1st to December 31st, 2023, into ten annual installments of the same amount.
Another amendment proposed by Senator Massimo Garavaglia of the Northern League focuses on increasing municipal participation in investigating illicit acts and recovering resources related to the Superbonus. Under this amendment, Municipalities would receive a share equal to 50 percent of major sums definitively collected, as well as penalties applied, for uncovering undue deductions and non-existent or non-due tax credits.
The verification activity outlined in this amendment involves sharing data related to the start of works or qualifications with Enea and the Revenue Agency, as well as other control activities to ensure that deductions are accurately applied. These amendments aim to improve oversight and distribution of the Superbonus deduction, benefiting both taxpayers and the government in ensuring compliance and maximizing resources.
The proposed changes come as lawmakers seek ways to address concerns about abuse of the Superbonus system and ensure it remains sustainable over time.
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