Post-earthquake reconstruction is at risk of blockage. The reason is, some construction sites in Central Italy will still be available for a super bonus of 110%. transfer of credits and discounts on invoices also in 2026, while another part, as a result of the budget bill, will be forced from next year to a more punitive regime, where super bonuses will exist, but only through a much bumpier road. deduction. And the numbers showing the extent of the problem: 5 thousand construction sites are at risk with a value of 1.3 billion.
Bound extension
To understand how we arrived at this impasse, we must start from the intervention of the Omnibus Law (Legislation 95/2025 mid-year). The provisions extend the super bonus of 110% until 2026 for expenditure aimed at interventions on properties affected by seismic events. in Abruzzo, Latium, Marche and Umbria provided that for this work requests for public donations are submitted after March 30 2024, while still leaving open the possibility of using credit transfers and invoice discounts.
Criticality of dual regimes
Open construction sites remain open before that date. Thus, the Budget Bill has regulated regulations that add a new paragraph to the superbonus rules, which are regulated by the Relaunch decision. And it is estimated that, for the same intervention on properties damaged by seismic events in Central Italy, a superbonus of 110% would be applied. also in 2026but this time for works «whose application or statement was submitted on a date before the entry into force of the legislative decision of March 29, 2024, n. 39″. What does it mean, before March 30, 2024. But the problem is, this creates a dual regime, as this job does not provide credit transfers and invoice discounts, but only tax deduction options.
Diego Camillozzi spoke, president of «La terra trema noi no», a non-profit organization dealing with measures to protect the population affected by the 2016 earthquake: «It is clear that many people will not have fiscal capacity to manage these operations through reduction. Without discounts on bills and transfers, there will be no possibility of continuing construction sites, with the risk that much reconstruction work will come to a halt, especially in condominiums. Apart from that, there are also other problems.” Which ones? «If the work is not completed, we are heading towards a dramatic scenario, where the Revenue Agency will be able to carry out an inspection and ask for money back for the benefits they have received. Citizens can continue to live there. the damaged house and also have to pay back the benefits. We hope this issue can be resolved.”
Solution on the table
About 5 thousand construction sites were affected by this situation, with a value of 1.3 billion euros. A potentially dramatic situation, which the Government and the extraordinary commissioner for reconstruction, Guido Castelli, are trying to avoid. The easiest way to remain decisive, with an amendment to the budget bill, is credit transfers and invoice discounts for super bonuses, this will also apply to this intervention. However, this clarification is influenced by the limited maneuverability and doubts that executives always have regarding fiscal money.
