The construction companies that benefited from discounts in their employment contracts, banks, and companies that purchased Superbonus credits on work performed in 2023 will recover the last installment in ten years, which they could have compensated for the entire next year. This is provided for in the Manovra 2027 law draft, which divides that installment into ten equal annual portions. The postponement applies only to those who received credits with retention or discount in the invoice: owners using deduction in income declaration are not affected.

For the credit holders, there is a price because the taxes that were supposed to be paid will be settled in cash, while the credit enters one tenth of an installment per year without interest. Creditors Superbonus 2023: the quota 2027 in ten installments until 2036 With Article 37, comma 1, of the 2027 Budget Law, the quotas 2027 of Superbonus credits obtained by retention or discount in the invoice on expenses incurred in 2023 can be used in compensation in ten annual equal portions, from 2027 to 2036. The norm derogates from Article 121, comma 3, second period, of DL n. 34/2020: for expenses Superbonus 2023, the credit is used as a deduction, just like the deduction, in four annual equal portions from 2024 to 2027.

In clear: the Superbonus credit retained on work performed in 2023 was usable for three rates, in 2024, 2025, and 2026, and the fourth rate is divided into ten. On a 200,000-euro credit that could be compensated at 50,000 euros per year, the 2027 installment of 50,000 euros becomes a series of ten 5,000-euro rates, the last one in 2036. The technical report to the budget law estimates 205.37 million euros in compensations involved: divided by ten, in 2027, approximately 2.05 billion euros can be used in F24, while over 18.4 billion euros will shift to years from 2028 to 2036.

The forced rate increase applies only to the credits of interventions of art. 119 DL n. 34/2020 with expenses incurred in 2023, and not to the annual quotas relative to expenses for which the option of art. 9, comma 4, DL n. 176/2022 has been provided. The text is under debate in the Chamber and may be modified before definitive approval.