Flexible Tax Incentives: Amending the Superbonus Deduction to Boost R&D Investments

The Superbonus deduction, which provides tax incentives to companies that invest in research and development, may have its distribution extended into ten or fifteen annual installments. This proposal has been put forward by various amendments submitted by senators from both the majority and opposition parties.

One of the proposals suggests that expenses incurred between January 1st and December 31st, 2023 can be divided into ten annual installments, starting from the 2024 tax period. This option would give taxpayers greater flexibility in managing their finances.

Another amendment, proposed by Senator Massimo Garavaglia from the Northern League, focuses on the role of municipalities in investigating illicit activities related to the Superbonus and recovering resources. Under this proposal, municipalities would be incentivized to participate in these efforts by receiving a share equal to 50 percent of the sums collected and penalties applied for undue deductions or non-existent tax credits.

The proposed amendments also emphasize the importance of verification activities, such as sharing data with Enea and the Revenue Agency regarding the start of works and qualifications. These controls aim to ensure that the interventions carried out correspond to the deduction accrual and its proper use.

Overall, these amendments seek to provide more flexibility for taxpayers while also ensuring transparency and accountability in the use of deductions related to research and development investments.