Regarding the Superbonus – and more precisely the assignment of credits – there are some important news. Here are which ones.
News regarding Superbonus. As evidenced from the amendment on the assignment of credits filed by the Government, banks will be able to “always assign credit to subjects not falling within the definition of consumers or users who have entered into a current account agreement with the same transferor bank”.
To make it known is an illustrative report: this change actually replaces – or enriches we could say – the legislative decree of 17 May 2022. According to the latter, in fact, banks could only sell to “professional customers”. Now the audience has increased.
Moreover, for some time now the assignment of credits for building bonuses is subject to repeated changes.
But what is happening to the credit assignment regarding Superbonus? Here’s everything you need to know about it.
Credit transfer and Superbonus: everything you need to know
The first thing we must say is that, in the light of the recent changes that we have mentioned a little above, banks will have the possibility of transferring credits related to building bonuses no longer in favor of private professional clients, but of subjects other than consumers and by users. The only condition is that these are always account holders.
This means they can surrender the building bonuses and 110% even a those who have a VAT number.
As the amendment states, the credit assignment will now apply also to the discounts on the invoice communicated to the Revenue Agency before the date of entry into force of the law converting the Aid decree (i.e. before 16 July 2022).
However, something does not add up: there is no news about it to the liability of the transferees. What happens then? Which is always considered the rule that mentions the omission of “specific diligence” by the transferee.
What is the level of diligence? It depends on the nature of the transferee. The verification of the responsibility of the individual buyer is considered on a case-by-case basis.
Meanwhile the Banking Commission has launched an investigation on the assignment of building bonus credits, following numerous reports received.
This was announced by a note from the Bureau of the Parliamentary Commission of Inquiry into the banking and financial system. Any bank will receive a questionnaire to verify the operation of the banking system Italian obviously regarding the credits related to the Superbonus 110%.
In practice, 11 banks plus the Cassa Depositi e Prestiti and the Post Office will have to provide information on the credits acquired by 11 July.
As stated by the President of the Commission, Carla Ruocco: “Thanks to the active reporting system at the Banking Commission, we found a significant worsening of the discount rates applied to the assignment of loans and a strong reluctance on the part of banking institutions to accept the files presented. “.
The direct consequence? The will of examine the procedures put in place for the disbursement of credit.
In the meantime, however, Confartigianato has announced what would happen in the event of non-collectability of the Bonus. In this case, the direct consequence would be the loss of approximately 47,000 employees in micro and small enterprises.
And so, according to the association, with the block on the sale, “the increase in employment created in the construction sector in the last year would be reduced by 40%”.
As the confederation of artisans and small businesses then affirmed, “The freezing of credits, the continuous regulatory changes in the field of building bonuses and the will of the Government not to extend the super bonus affect precisely the only sector which, thanks also to these measures support, has restarted the labor market in the last two years “.
In recent years, in fact, the construction sector has seen an increase of 176 thousand employees, especially in Southern Italy, where the growth was 101 thousand (compared to 71 thousand in the North West.
In the meantime, however, the Government has introduced a series of concessions that can still be useful to many people and among these we remember the Furniture and Appliances Bonus.
In any case, the question of the assignment of credits in relation to Superbonus appears more controversial than ever.