The government has freed the state budget of over 18 billion euros in 2027 as Superbonus credits, spreading the deduction over ten years. But there would be important economic effects for those who have benefited from the measure and after protests from engineers, architects and design companies, the rule could be discussed to load the state budget with a shortfall of around 20.5 billion, starting next year.
And a first opening comes from the League: MP Andrea de Bertoldi, member of the Chamber’s Finance Commission, has undertaken to delve into the issue in greater depth during the parliamentary examination of the manoeuvre.
Because the government wants to postpone 18 billion of the Superbonus
The measure is contained in article 37 of the budget bill, presented to the Chamber on 30 October by the Minister of Economy Giancarlo Giorgetti. The rule concerns the portions of the Superbonus tax credits that can be used as compensation in 2027, deriving from the transfer of the credit or the discount on the invoice for expenses incurred in 2023. With the current rules, these portions could be used in the next year.
The government instead proposes to divide them into ten annual installments, from 2027 to 2036. The aim: to move further 18.4 billion euros less to be collected through tax returns.
The technical report attached to the maneuver quantifies the compensation involved at 20,537 million euros. With the government’s ten-year “spreading”, around 2 billion would become usable in 2027, while the remaining 18.4 would be distributed over the following nine years.
The benefit for public finances mainly concerns the liquidity available to the State. By postponing the compensations, the Treasury would collect taxes and contributions in 2027 that, under previous rules, could have been paid using tax credits. The same technical report specifies that the measure does not produce effects on net debt, because the related costs have already been recorded in 2023.
The protest of engineers and architects and the assistance of the League
The change provoked a reaction from the National Council of Engineers, the National Council of Architects, Inarcassa, the Inarcassa Foundation and Oice, the association of engineering and architecture companies.
In a joint statement dated November 6, the organizations ask for the removal of article 37. According to the signatories, the postponement would change the economic conditions on which companies and professionals have already planned their activities and made financial commitments.
For the operators concerned, in fact, tax credits also represent the consideration for professional services and work already carried out, invoiced and accounted for. Postponing its use means, according to the organisations, transferring the financial cost of the measure onto businesses.
The request was heard by the League deputy and president of LCD (Liberal Christian Democrats) Andrea de Bertoldi. “I welcome with extreme interest the appeal to the government and Parliament of the technical professions – the words of the member of the Finance Commission of the Chamber in a note – I undertake to investigate the issue submitted to the legislator as soon as possible, so that during the examination of the maneuver in the parliamentary commissions the issue raised by the professionals can be examined with the right attention, to prevent companies and professionals from being penalized in the work in progress and with financial commitments already undertaken”.
What changes for those with Superbonus credits: a concrete example
The effect of the rule is more evident when considering a single tax credit. A company that owns a portion of the Superbonus of 100 thousand euros, which can be used entirely in 2027 according to current regulations, could only offset 10 thousand euros in the same year with the proposed change. The other 90 thousand euros would become usable in nine annual installments of 10 thousand euros, until 2036.
This is the reason for the protest: companies that had planned to use the credits in 2027 may have to find other resources to pay taxes, contributions and commitments already made. The issue will then be examined by Parliament: here a new Superbonus-themed clash could open up.
How much has the Superbonus cost the state coffers so far
The Superbonus bill has reached dimensions well above initial forecasts. According to the latest Enea monitoring, updated to 30 September 2026, the tax deductions accrued for energy efficiency interventions already completed amount to 131.5 billion euros, compared to 502,419 buildings affected. The works are completed for 98.2% of the investments eligible for deduction.
A 172 billion “hole”: how the Superbonus became the heaviest bill in the history of Italy
Precisely 2023 was the “heaviest” year of the Superbonus for public accounts: in just twelve months, the former 110 percent generated 84.8 billion in credits. The 20.5 billion at the center of the dispute over the maneuver therefore represent the most important part of the 2023 “maxi instalment”, already accounted for but still to be used in subsequent years and which continue to weigh on the state coffers.