Assignment of building credits, joint and several liability only for willful misconduct or gross negligence

13/09/2022 – Joint liability in the context of the assignment of credits relating to Superbonus and other building bonuses takes on its definitive connotations. The Senate approved, with 211 votes in favor, and one abstention, the Government’s amendment to ddl “Aid-bis” developed after a long mediation process with political forces.

However, the amendments that proposed eliminating the deadline of 30 September for the Superbonus on single-family homes have not passed.

Assignment of credit and joint and several liability, agreement on the Government amendment

The Government amendment to the bill Aid-bis starts from proposal put forward by the M5S and adds more content.

The joint and several liability for the assignment of credits relating to works incentivized with the Superbonus is canceled.

For other building bonuses, joint and several liability is canceled only for transfers made after theNovember 11, 2021.

November 11, 2021 is the date of “Anti-fraud” Decreewhich introduced the obligation of endorsement of compliance and certification of the appropriateness of expenses for those who choose the discount on the invoice or the transfer of credit as part of a subsidized intervention with eco-bonus, renovation bonus, seismabonus or facade bonus or in the case of installation of a photovoltaic system or columns for charging electric vehicles.

To these contents, the Government adds other hypotheses.

For transfers prior to 11 November 2021, relating to building bonuses other than the Superbonus, the transferee’s joint liability will be excluded in the presence of thecertification of a technician which certifies the effective implementation of the subsidized work.

The transferees will always and in any case be called jointly and severally liable only in the case of willful misconduct or gross negligence.

Positive comments from Antonio Patuelli and Giovanni Sabatini, respectively President and General Manager of the Italian Banking Association (ABI), on the approval of the amendment. According to Patuelli and Sabatini, “it is now important that theRevenue Agency adjust the content of the Circular of last June, so that the most favorable conditions for the purchase of building bonuses are created ”.

Superbonus and single-family, the extension fades

The hypothesis of eliminating the conditions required to take advantage of the Superbonus on single-family homes until 31 December 2022 fades.

Last week, among the super-priority amendments, two proposals were presented that asked to make the Superbonus available on single-family homes until 31 December 2022 even if it was not possible to complete 30% of the overall intervention by September 30, 2022.

The fate of the amendments, which would have had an estimated cost of 13.2 million euros, immediately seemed uncertain. The texts were not included in the dossier of basic texts and reformulations sent last night to the Senate nor did they reappear in the dossiers circulated in the following hours.

Source: Le ultime news dal mondo dell'edilizia by

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