It is not included in the budget law

the new Budget Law 2024 It’s starting to take shape. The interventions that will characterize the upcoming maneuver are discussed in this article treasury Which happened on the morning of October 16, 2023.

Among these measures, no intervention is envisaged Credit assignment and on Discount on invoice to Great bonus. As of January 1, 2024, the rules already in place will continue to apply.

The options stipulated in Chapter 121 of the Relaunch Decree remain Credits are already due earlier.

Super Bonus Balance Transfer: What changes in 2024? There is nothing new in the budget law

The 2024 Budget Law will not include any new provisions regarding… Great bonus.

What will change starting next year for Credit assignment And for that Discount on invoice?

Minister of Economy and Finance Giancarlo Giorgetti during the press conference held on the sidelines of the conference treasury Announced on 16 October 2023, no new measures have been introduced. Therefore, the same rules that are already in effect remain.

However, the changes related to the IRPEF, approved in the text of the bill initiating the tax reform, were confirmed, as was the intervention to replenish the fund. General employment contractsinstead of including it in the draft budget law.

While the contours of the upcoming measures are beginning to be better defined, none of them will affect the super bonus.

the Minister GiorgettiIn his response to questions in the final part of the press conference, he highlighted the following:

“We have already eliminated the bill discount since February, yet the dynamics of the super bonus continue unabated at a rate of $3 billion in increased spending annually.”

General restrictions on the use of the options it providesArticle 121 of the Restart Decree They were already created by Block Cessioni Decree, DL 16/2023, effective from 17 February.

From that date, credit transfer and invoice discount are used for Super Bonus and other construction perks for interventions with CILA is not open yet.

During the parliamentary conversion process of the Ordinance, there were subsequent changes to it Exceptions to the general banin particular for:

• Third sector bodies, non-profit organizations and cooperatives;
• Public Housing, IACP;
• extra earthquake crater;
• Free construction, with transfers before February 17 or with self-declaration by both parties;
• Barrier bonus, removal and removal of architectural barriers, which is to be deducted 75 percent of the expenses incurred.

The Minister then went on to emphasize the following:

He added: “We did not interfere in the budget law in this regard. It is clear that the work must be completed by the end of the year if you want to benefit from the invoice discount, otherwise a mechanism will appear, which is the deductions mechanism, without the possibility of discounting or transferring the invoice. Except for those previously accumulated.”

Next year the possibility of indirect use will remain through the possibilities it providesArticle 121 of the Restart Decree For those who have already started working.

Receiver of credit transfer and bill discount

With the ban Credit assignment And based on Discount on invoicethe premium reward is redefined in such a way that it returns to being a benefit in the same way as the environmental reward and the regeneration reward.

Since its inauguration, the executive has gradually reduced the super bonus as well, with the aim of containing the bonus Its effects on public finances.

The fourth aid decree reduced the rate from 110 percent to 90 percent for 2023, and introduced stricter requirements for using the relief in the case of detached or single-family homes.

Then, with the Block Transfer Decree issued on February 16, a general ban on the use was imposed Credit assignment And based on Discount on invoice.

The block that Prohibiting the purchase of credits by regionsWhich then evolved with regional laws to allow companies owned by the same entities to purchase credits.

The additional intervention aims to further restrict access to the facility to control Effects on state coffers.

In the last data collection on September 30, conducted by ENEA, interest was reached 88 billion euros.