Stop transfers for ‘box car purchases’, ‘super seismic bonus purchases’ and super bonus with ordinary Cila

For the ‘box car purchases’ there is no provision for the disapplication of the blocking of credit assignments or ‘invoice discount’, therefore, from 17 February 2023 these options are no longer possible, not even if the deed has already been stipulated (or the preliminary registered) before this date. A similar problem also arises for the 110% ‘super seismic bonus purchases’, which ended with the deeds of 31 December 2022, and for those who, before 1 June 2021, submitted an ordinary Cila, without submitting a new ‘Cila-superbonus’.

From 17 February 2023, the “invoice discount” options or the transfer of building credits (deriving from both the super bonus and other minor bonuses) are no longer permitted, except in the following cases:

• for the super bonus, if by February 16, 2023:
• Cilas had already been presented for interventions by natural persons in single-family units, terraced houses or buildings with 2, 3 or 4 real estate units of a single owner;
• the Cilas had already been presented and the approval of the execution of the works was already “adopted by the shareholders’ meeting, for the interventions carried out by the condominiums (in this case, unlike the tightening occurred by the Aiuti-quater decree, decree law 176 of 18 November 2022, relating to the reduction of 110% to 90% of the super bonus in 2023 for condominiums, the date of the resolution does not need to be “attested, with a specific declaration in lieu of the deed of notoriety” by the administrator of the condominium or “from the condominium who presided over the meeting”, in the case of minimum condominiums in which the administrator has not been appointed);
• the “application for the acquisition of the authorization” for “interventions involving the demolition and reconstruction of buildings” had already been submitted;
• for all construction bonuses that can be transferred or discounted on the invoice, other than those of the 110% super bonus (i.e. for the relevant home bonus, the home purchase bonus, the construction car garage bonus from 2022, the ecobonus, the earthquake bonus, the facade bonus, photovoltaic systems, accumulation systems, charging stations for electric vehicles at 50% until 31 December 2021 and the elimination of architectural barriers at 75%, if not towed at 110%), if by February 16, 2023:
• the request for the permit had already been submitted, where necessary” (therefore, regardless of the start of the works);
• “the works had already begun”, for “the interventions for which the presentation of a permit is not required”;
• the preliminary contract or the definitive contract for the sale of the property had already been duly registered in the case of a home purchase bonus or a purchase bonus earthquake (article 2, decree law no. 11 of 16 February 2023).< /li>

Therefore, also the construction bonuses other than the super bonus, potentially transferable, indicated in article 121, paragraph 2, decree law 34/2020, from 17 February 2023, fall within the scope of decree law 16 February 2023, n. 11, relating to the assignment of credits and “invoice discounts”, except those that meet the aforementioned conditions. These are these bonuses:

• the relevant home bonus (article 16-bis, paragraph 1, letters a and b, Tuir), therefore, only for maintenance, restoration and conservative redevelopment, building renovation;
• the “interventions that use renewable energy sources such as, among others, the installation or integration of a winter and summer heat pump air conditioning system” or photovoltaics, indicated among the renovations aimed at saving energy in article 16-bis, letter h) of the Tuir (Response 16 of the Revenue Agency to Telefisco 2022);
• the buying house bonus of article 16-bis, paragraph 3, of the Tuir (response 7 of the Revenue Agency to Telefisco 2020 on 110%);
• the 75% deduction for the “overcoming and elimination of architectural barriers” of article 119-ter of decree law 19 May 2020, n. 34;
• the ordinary eco-bonus;
• the ordinary bonus earthquake (even if you buy);
• the façade bonus, which expired for natural persons and businesses on 31 December 2022, except for businesses with a tax period that does not coincide with the calendar year, for which 60 % is applicable for expenses incurred, on an accruals basis, in the tax period in progress as at 31 December 2022 (in line with what was said in the circular no. 2/E of 14 February 2020, paragraph 3); </ li>
• the installation of the recharging columns of electric vehicles pursuant to article 16-ter of the decree law of 4 June 2013, n. 63, 50% deductible (over 10 years) and expired on 31 December 2021; in these cases, the restriction on the assignment of credits would potentially be applicable to the assignment of the residual installments, but the rule is sterilized by the fact that the works have begun or the possible request for the building permit was made before February 17, 2023.

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Purchase garage

For the home bonus relating to the “construction of garages or appurtenant parking spaces also in common ownership”, provided for by article 16-bis, paragraph 1, letter d) of the Tuir , the option for credit assignment or the “invoice discount” is only possible from 2022, and its stop from 17 February 2023 does not apply if on 16 February 2023 the request for the license had already been “submitted, where necessary” (therefore, regardless of the start of the works), usually a building permit. Beware, however, that this bonus is possible, not only in the case of “self-managed construction” (completely “in-house” or through work contracts or tenders with construction companies), but also in the case of purchase from third parties of “boxes and appurtenant parking spaces already built”, so-called «purchase garage» (resolution no. 38/E of 8 February 2008). In this case, it seems difficult that, in order to exclude this facilitation from the squeeze on sales, the date of the “request for the authorization” by the company that built the box should be verified (if prior to 17 February 2023), since this facilitation is similar to the “purchase home bonus” and the “purchase bonus earthquake”, therefore, the date of the notarial deed or registered preliminary should be analyzed (the talking bank transfer is always irrelevant). Article 2, paragraph 3, letter c) of the decree law of 16 February 2023, n. 11, however, when requesting the deed or preliminary it only mentions the “purchase bonus” (article 16-bis, paragraph 3, of the Tuir) and the ordinary “purchase bonus earthquake” (article 16, paragraph 1-septies, of the decree law June 4, 2013, n. 63). Therefore, for the “purchase car box” there is no disapplication provision for blocking the options and from 17 February 2023 it is no longer possible to send the Revenue Agency communications of credit transfer or “invoice discount”, even if the deed has already been stipulated (or the preliminary registered) before this date.

Super quake purchase bonus

A similar problem also arises for the “super earthquake purchase bonus” at 110%, completed with the deeds of December 31, 2022, for which there is no trace in article 2, paragraph 2, of the decree law of February 16, 2023, n . 11, unless the law does not want it to be included in the category of demolitions and reconstructions (letter c). But the latter hypothesis was not taken into consideration in the application of article 119, paragraph 8-ter, decree law 34/2020, relating to the extensions of the super bonus, therefore, it is not possible to use it now.

Ordinary cilas

The last major exclusion from the sterilization of the blockade of credit transfer or “invoice discount” options is the case of those who submitted an ordinary Cila or another request for a building permit before 1 June 2021 and then, following the Anci Notebook of 28 July 2021, it continued “with the procedure already in place”, without presenting a new “Cila-superbonus”. Article 2, paragraph 2 of the decree law of 16 February 2023, n. 11, unfortunately, now does not consider this case among those excluded from the squeeze. Moreover, this problem was also present in article 1, paragraph 894 of Law 29 December 2022, n. 197, which lists the cases in which the super bonus can remain at 110% (and not 90%) in 2023.

It is hoped that all these issues will be modified during the conversion of the decree.

Luca DeStefani

In-depth analysis by Studio De Stefani at thearticle by Luca De Stefani on Il Sole 24 Ore of March 14 2023