The Decree Law, published in the Official Gazette of 25 February 2022, is the thirteenth correction to the 110% Superbonus since its launch.

The latest amendments are related to the transfer mechanism: the credit can be transferred up to a maximum of three times, but only through banks and financial intermediaries authorised by the Italian Revenue Agency.

Professionals are still required take out a policy, for which the maximum coverage must now be equal to the work in the certified or sworn statement. Fraud may result in imprisonment and heavy fines.

The government's goal is to curb the phenomenon of "multiple transfers", "false credits", and fraud against the state in general.

By way of its partnership with Eni Gas and Luce, Aedes is striving to ensure the legality and transparency of all the activities related to the Superbonus for all the parties involved.