On 29 March 2024, Decree Law no. 39 – introducing urgent measures concerning tax benefits in the field of construction and energy efficiency – has been approved. Such Decree Law provides, inter alia: (i) with reference to the so-called “superbonus receivables”, for the de facto cancellation of the residual cases (following the enactment of the Decree Law dated 16 February 2023) allowing the exercise of the “invoice discount option” or the “transfer of receivables”; and (ii) with reference to ACE receivables, for the adoption of measures aimed at preventing frauds in the context of transactions involving the transfer of such receivables, allowing only one possibility of transfer and introducing the transferee’s joint and several liability (responsabilità solidale) in case of aiding and abetting in breaches (concorso nella violazione), as well as extending precautionary controls for suspicious transactions.
The Decree Law no. 39 of 29 March 2024 (the "Superbonus Decree Law"), as approved by the Council of Ministers in the sitting of 26 March 2024 and published in the Official Gazette of the Italian Republic no. 75 on 29 March 2024, applies (on the one hand) to the so-called “Superbonus Receivables”, effectively excluding the possibility of opting for the invoice discount and the transfer of receivables and (on the other hand) to the so-called “ACE Receivables”, allowing only one assignment and extending the transferee’s joint and several liability (responsabilità solidale) to the case of aiding and abetting in breaches (concorso nella violazione) with reference to such receivables.
The provisions of the Superbonus Decree Law, as published in Official Gazette no. 75 of 29 March 2024, entered into force on the day following their publication date (i.e., on 30 March 2024). The text will then be submitted to the Parliament for conversion into law.
Please refer to the Italian version for further details.
Authored by Salvatore Graziadei, Leonardo Bafunno, and Giacomo Farinati.
Nuovi limiti alle cessioni dei crediti ACE e superbonus con il Decreto-Legge n. 39 del 29 marzo 2024
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