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Superbonus in a condominium, the deadline for CILAS could be postponed to December 31 or later

12/02/2022

Extension of the deadlines for depositing Cilas, and allowing condominiums to take advantage of the 110% Superbonus even in 2023, and use of F24 to unlock credit transfers.

These are the objectives contained in the package of amendments to the “Aiuti-Quater” bill, which should be presented by Fratelli d'Italia in the Senate Budget Committee.

Superbonus 110% in a condominium with Cilas as at 31 December 2022 or more

The amendments propose to reopen the deadline, which expired on November 25, 2022, available to condominiums to submit Cilas and obtain the 110% Superbonus also in 2023. The new deadline should be set at 31 December 2022 or, if the law is published and comes into force close to the end of the year, 15 days after its entry

into force.

Recall that the “Aiuti-Quater” Decree (DL 176/2022) lowered the Superbonus rate to 90% for condominiums and buildings of up to 4 real estate units belonging to a single owner starting from 2023.

At the moment, according to the current Legislative Decree, the only way to take advantage of the 110% Superbonus deduction even in 2023 is to have submitted the CILAS, or to have applied for the qualification, by November 25, 2022.

Faced with the protests of operators in the sector, the Government said it was willing to consider a change to the deadline of November 25.

The amendments, announced by the parent company in the Senate Budget Committee and rapporteur of the measure, Guido Quintino Liris, therefore seem to go in that direction.

Transfer of credits and use of F24

The other measure, contained in the package of amendments, concerns the possibility of unlocking tax credits already accrued through the F24 instrument.

The instrument, supported by the National Association of Building Builders (ANCE) and the Italian Banking Association (ABI), would consist of a temporary mechanism. Tax credits, blocked in banks, could be offset against the sums relating to customer F24, which the banks themselves are required to pay to the Treasury.

According to the indications of ANCE and Abi, the transaction would concern the interventions already carried out in 2021 and 2022 or being completed and would be limited to the 2023-2027 tax periods.

As explained by the speaker, the ball is now up to the Ministry of Economy to verify the coverage.

Source