The document also contains advice on “stranded” payments
The superbonus is ‘payable’ in 2023. The decision comes from Eurostat, which in a communication sent to Istat explains how to account for tax credits within the state budget.
The statistics institute explains that the measure, modified with the legislative decree of February 2023 ”is for the moment recorded in the public accounts as a tax credit payable in 2023”.
As regards the accounting of the superbonus accrued in 2024, Eurostat asks Istat for ”a review and issuance at the latest by the end of the first half of 2024”. The document also mentions the ”stranded tax credits and the interventions that the government could undertake to resolve the problem”.
The concept of ‘payable’ has important consequences on the state coffers because it means that the overall tax credit of those who use the superbonus will have to be considered entirely in the year in which the work is carried out, while under the heading ‘not payable’ include tax credits which are staggered over the years in which the application of the tax discount is expected and each year only the portion to be disposed of is calculated. Considering that at the end of August the portion of the superbonus had already reached 83 billion, which will all have to be accounted for as a deficit, the effect on public finances is inevitable.