Eurostat Opinion, Superbonus 2024 ‘not payable’
Eurostat hits out at those who benefited from the Superbonus. “Not payable” The Statistical Office of the European Union, in fact, believes that the Superbonus accrued after the adoption of the reform contained in the March decree and converted into law in May, must “be recorded in the public accounts as a non-payable tax credit in 2024”, except for the exceptions provided by law. As reported by theHandlerelaunching the opinion sent to Istat on the accounting of credits.
However, the classification as “due tax credit” for the Superbonus activated in the years 2020-2023 has been confirmed. It can therefore be deduced that from the adoption of the latest rules, the effect of the Superbonus on the deficit will be spread over the years.
Considering the Superbonus of the past ‘payable’ means that the expenditure until the end of 2023 for the 110% building incentives remains accounted for in the public accounts of the past. From 2024, being classified as ‘non-payable’, this expense could instead be spread over several years, thus having a different and lesser impact on the public deficit. Since January 1st of this year, the rules of the European Stability Pact, reformed in April after long negotiations, have come back into force, with stringent criteria also on the reduction of excess public deficits.
Among the main innovations of the May law on the Superbonus is precisely the one for which expenses incurred from January 1, 2024 can be deducted in 10 years instead of 4.
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