«Super earthquake bonus purchases» not excluded the stop to credit transfers and «invoice discounts»

Options for «invoice discount» or assignment of building credits (resulting from both the super bonus and other minor bonuses) will still be possible, even after 16 February 2023, for:

1. the “interventions carried out in relation to buildings damaged by seismic events” occurred in the “Municipalities of the territories affected by seismic events occurred as of 1 April 2009 where the state of emergency was declared” (Article 119, paragraph 8-ter, first period, of Decree-Law No. 34 of 19 May 2020);
2. “buildings damaged by weather events that occurred from 15 September 2022 for which a state of emergency was declared by the resolutions of the Council of Ministers of 16 September 2022 and 19 October 2022 in the territories of the Marche” (article 2, paragraph 3-bis, decree law 16 February 2023, n. 11, introduced by the conversion law).

In these two cases, no further conditions are required. For example, Cilas need not have been submitted before 17 February 2023. In addition, it is still possible, to date communicate options for the «super earthquake bonus purchases» ended last December 31, 2022.

In the other areas, however, applies the squeeze also for the bonus earthquake, except in cases where it falls within the exclusion hypothesis indicated in paragraph 2 of Article 2, Decree Law 16 February 2023, n. 11, for the bonus super earthquake and in paragraph 3 for the bonus earthquake. Stop, instead, for the «super earthquake bonus purchases».

Even if the notary deeds have been signed by 31 December 2022, the «super earthquake bonus purchases» is not among the hypotheses of excluding the stop to the sale of credits and to the «invoice discounts», provided for by Article 2, paragraph 1, of Decree-Law 16 February 2023, n. 11. Therefore, in these cases (except for the seismic crater and for the meteorological events of article 2, paragraph 3-bis, decree law 16 February 2023, n. 11, or for the interventions “included in plans for the recovery of the existing building and urban redevelopment” of article 2, paragraph 2, letter c) Decree-Law No. 11 of 16 February 2023), remain out of the options all the rogiti stipulated in 2022, for which the relative Communication of option to the Revenue has not been sent before 17 February 2023.

There is no trace, in fact, in article 2, paragraph 2, of the decree law 16 February 2023, n. 11 (which deals with the super bonus), the facilitation of the «super earthquake bonus purchases» (article 16, paragraph 1-septies, of the decree-law 4 June 2013, n. 63)unless the norm wants it to fall within the case of demolitions and reconstructions (letter c). But this last hypothesis has not been taken into consideration during the first 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.

Moreover, the fact that the norm of the «super earthquake bonus purchases» (Article 16, paragraph 1-septies, of Decree-Law 4 June 2013, n. 63) is indicated in the following article 2, paragraph 3, of Decree-Law 16 February 2023, n. 11, does not solve the problem, because this paragraph is addressed only to «options relating to expenses incurred for interventions other than those referred to in Article 119 of the aforementioned Decree-Law No. 34 of 2020».

By Luca De Stefani

In-depth analysis of De Stefani Studio in the article by Luca De Stefani on Il Sole 24 Ore of 31 march 2023