Agree to the fourth credit assignment and to the Superbonus Geothermal Sensors

Legislative Decree 17/2022 (Billing and Energy) Conversion Bill, amended by the House, finds the “square” in the Construction Bonus Credit allotment IV and extends the application of the 110% Superbonus to expenditures for “cut” interventions related to the installation of engineering probes used for geothermal systems.

The ruling will have to pass to the Senate for final approval and will be converted into law by May 1, 2022.


In the House of Representatives, on April 12, 2022, the government granted a vote of confidence to approve, without amendments, sub-amendments, and additional articles, one article of the bill to convert Decree-Law No. 17/2022 into law. , containing urgent measures to contain the costs of electricity and natural gas, to develop renewable energies and to re-launch industrial policies (C. 3495-A, cd. Bills and energy decree), in the new text prepared by the committees after the postponement approved by the conference.

Recalling that after a House vote, the ruling will be passed to the Senate for final approval and must be converted into law by May 1, 2022 (for now, therefore, the first version of the decree is in effect, with actions that we have deepened WHO), It seems useful to emphasize Important Updates Added by Transfer Invoice Regarding Superbonusboth in connection with assignment of credit and in connection with options communications by IRES and VAT topics and to extend the maximum benefit to geothermal investigations.

Superbonus: Fourth assignment of specified credit (without joint and several liability)

The perimeter of additional transportability (i.e. IV) will be relative to Correspondence of the first assignment of credit or debit to the invoice sent to the Revenue Agency effective May 1, 2022.

In fact, Article 29-bis of Legislative Decree 17/2022 for DDL Conversion modifies the use of certain tax privileges by way of deduction on invoice and balance transfer.

sure, The number of transfers that can be made with reference to the above tax credits increases from 3 to 4, with the 1 + 2 + 1 scheme (1 + 2 scheme is currently in effect).

In particular, with the changes, the The whole of the last sale, by the banks only for the benefit of the persons with whom they have a current account contract.

Note: the fourth transfer will be “free”, that is, it can be carried out by banks to anyone (to avoid the exhaustion of financial capacity by credit institutions).


How will the fourth sale work?

If deductions are used in the form of invoice deductions and transferable tax credits, in addition to the three transfers that can be made under current legislation (One is free, the next two are restricted, or for the benefit of banks and brokers), Only banks that have exhausted the number of possible transfers indicated above are allowed to carry out another fourth task exclusively for the benefit of persons with whom they have a current account contract.without the right to further carriage.


Extending credit allocations until October 15, 2022: valid only for companies and VAT number holders

By virtue of the provisions of the new art. 29 ter, to allow the exercise of options for deduction on consideration or transfer of credit relating to certain tax liens, including construction liens, 2022 allowed, for IRES (companies/institutions) subjects and VAT number holderswho are required to file their tax return by November 30, 2022, from Refer the communication to the Revenue Agency to exercise the above options until after the end of April 29, 2022 but, in any event, by October 15, 2022.

Note: On the other hand, private individuals will still have to hurry up and close by April 29, 2022. No further changes in terms are expected for them.

Superbonus Geothermal Sensors

Paragraph (1) bis of Article (15) added by the council by reference to the council, Expands the range of interventions included in the Superbonus system to 110%: the costs incurred to which the discount is to be applied will also include those for the installation of geothermal sensors used in geothermal power plants (set forth in Clause 1 of Article 119): that is, in particular, Polyethylene pipes installed in the ground that allow the circulation of liquid inside them.

The addition is made by introducing a new paragraph 1.1 to Article 119 of Legislative Decree 34/2020.


The text of the transfer invoice in the ENERGY DL (17/2022) amended by the Chamber, which has not yet been approved and has not yet been downloaded, can be downloaded in the attachment after registration in the portal.

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