Source: European Parliament
Question for written answer E-000533/2025
to the Commission
Rule 144
Gaetano Pedulla’ (The Left), Pasquale Tridico (The Left), Dario Tamburrano (The Left), Danilo Della Valle (The Left), Mario Furore (The Left), Cristina Guarda (Verts/ALE)
Converted into Law No 67/2024, Decree-Law No 39/2024 amends Decree-Law No 34/2020 (itself converted into Law No 77/2020) and retroactively repeals an acquired right concerning tax credits under the ‘Superbonus’ and ‘Façade Bonus’ schemes.
This law is causing irreparable damage to private taxpayers, companies and professionals by depriving them of their rights to sums that are certain, of a fixed amount and due. Decree-Law No 39/2024 is also causing legal uncertainty and having a knock-on effect on people’s savings as it violates the ESA 2010 Regulation[1] by unilaterally amending its provisions concerning the accounting classification of housing renovation tax credits. In addition, the Decree-Law is penalising those Italian taxpayers who have carried out works under the Superbonus scheme, retroactively depriving them of the possibility of offsetting or transferring their credits, a state of affairs that is causing significant harm to the market and which seriously undermines the principle of competition.
In the light of the above:
- 1.Does the Commission hold that changing the accounting classification of the tax credits under the Superbonus and Façade Bonus schemes from ‘non-payable’ (as originally established by Decree-Law No 34/2020) to ‘payable’ (Decree-Law No 11/ 2023[2], the Updated 2023 Economic and Finance Document[3], Decree-Law No 39/2024[4]) complies with the provisions laid down by the ESA 2010 Regulation[5]?
- 2.Does the Commission hold that the retroactive revocation of the right to transfer housing renovation-related tax credits under Law No 67/2024 undermines the EU principle of legal certainty enshrined in Article 6(3) of the Treaty on European Union?
Submitted: 5.2.2025
- [1] Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union, Annex A, Points 20.167 and 20.168.
- [2] Decree-Law No 11/2023 has retroactive effect on the 2020,2021 and 2022 budgets, which have already been approved.
- [3] https://www.dt.mef.gov.it/export/sites/sitodt/modules/documenti_it/analisi_progammazione/documenti_programmatici/nadef_2023/NADEF-2023.pdf, page 66
- [4] Though these tax credits are considered to be ‘payable’, Article 131(3b) of Decree-Law No 39/2024 (converted into Law No 67/2024) states that ‘tax credits that were not used in a given year may not be used in the following years, nor can they be deducted from total tax liability’, a provision that is contrary to Regulation (EU) No 549/2013, Annex A, Point 20.167.
- [5] This change has likely played a part in increasing Italy’s deficit-to-GDP ratio.