Manovra, rinvio per le compensazioni del Superbonus, spalmate su 10 anni

The budget law introduces a delay in the annual quotas for tax credits from the Superbonus, allowing them to be spread over ten years. Credits from expenses incurred in 2023 will be divided into ten equal annual installments. This change affects an estimated 20.537 billion euros, with 2.0537 billion to be returned in 2027 and the remaining amount distributed from 2028 to 2036. The technical report clarifies that this measure does not impact net debt, as the effects were recorded in 2023 when the expenses were incurred.