The Aid decree quater has been approved and the government has allocated resources for 9.1 billion euros from the tax surplus to finance the new interventions.

An anticipation of the 90% rescheduling of the Superbonus is also expected starting from January 2023.

The provision also contains the raising 

of the tax exemption of company benefits

up to 3 thousand euros , the extension until the end of the year of 

tax credits 

for companies that purchase electricity and gas, the extension of the 

cut of the excise duties

, the possibility for companies to request the 

payment of bills in installments , the increase of

the cash ceiling to

5 thousand euros 

 and a contribution of up to 50 euros for merchants who purchase an 

electronic recorder.

Support for businesses against energy price increases

Energy remains one of the pillars of the Dl Aid Quater and the interventions mainly concern businesses. 

With an allocation of 3.4 billion euros, the extraordinary contribution

, in the form of

a tax credit

,

in favor of businesses

and activities such as bars, restaurants and shops for the purchase of energy

is extended until 31 December 2022

electricity and natural gas. 

The instrument had already been foreseen until November by the previous governments.

In addition to the extension of 

the tax credits for companies, there is also that of

the

 cut in petrol excise duties, also

postponed to December 31st.

Further support for businesses comes from paying bills in installments.

To deal with the increase in energy costs, suppliers may request payment in installments, for a 

maximum of 36 monthly installments

, of the amounts due relating to the energy component of electricity and natural gas for consumption made from 1 October 2022 to 31 March 2023 and invoiced by 30 September 2023.

The measure, financed through a Mef fund that goes from 2 to 5 billion, is intended for "companies resident in Italy" and allows the possibility of paying in installments the sums exceeding the average amount accounted for throughout 2021;

the payment in installments lapses in the event of non-fulfillment of two installments, even if not consecutive.

To access the measure, companies must fill out an application whose procedures will be defined by a decree of the Mise (Ministry of Economic Development).

To ensure the widest application of the measure, SACE Spa (joint stock company controlled by the Ministry of Economy and Finance) is authorized to grant a guarantee equal to 90 per cent of the indemnities generated by the exposures relating to the receivables claimed by the suppliers of electricity and natural gas resident in Italy. 

Support against expensive energy also for families.

For 2022, the ceiling for the tax exemption of so-called 'fringe benefits'

rises from 600 to 3 thousand euros

.

This corporate welfare measure aims to increase the salaries of workers, also through the reimbursement of utilities (water, electricity and gas).

lapressed

buildings and condominiums under renovation with Superbonus 110%

How the Superbonus changes

As regards the disputed measure of the

Superbonus

, the Government's interventions aim to reduce the costs of the incentive so that it does not weigh on the next budget law.

Based on what has been specified so far, the following changes are made:

- The 90 percent rescheduling is anticipated for expenses incurred in 2023 for condominiums.

-The possibility is introduced, also for 2023, of accessing the benefit for the owners of individual homes, but with a double constraint: the works must concern the first home and the owners must not reach 15 thousand euros of income (raised on the basis of family quotient).

To calculate the threshold set at 15,000 euros, it will be necessary to add up all the income of the family and then divide them by a coefficient determined by the number of family members. 

The Superbonus applies to 110 percent until March 31, 2023 for single-family houses that have completed 30 percent of the works by September 30, 2022.