New rules, limits it’s a “scaled” system for the Superbonus 110% could forever change one of the most expansive and revolutionary tools introduced in the construction industry.
The Superbonus 110% was extended to 2023 for condominiums and IACPs, but will then be raised to 70% in 2024 and 65% in 2025 as well as having ISEE limits for other buildings.
Let’s find out what changes for the Superbonus 110% with the 2022 Budget Law.
WHAT THE 2022 BUDGET LAW PROVIDES FOR THE 110% SUPERBONUS
The 2022 Budget Law for the 110% Superbonus provides in article 8, a series of amendments to the duration of the incentives and on the audience of recipients. The real estate bonus package which also includes the Superbonus, together with restructuring bonus, Ecobonus, Sissabonus and facade bonuses, amounts to 37 billion euros.
According to initial advances, the government had said it wanted to leave the villas and single-family homes out of the new extension. However, the executive reviewed this aspect during the control room held at Palazzo Chigi on 27 October 2021. An ISEE limit and other restrictions have been set for these buildings. Here are the main news.
SUPERBONUS 110%, EXTENSION 2023: WHO IS IT AND REQUIREMENTS
The 110% Superbonus is confirmed and extended:
- as of December 31, 2023 without changes for interventions on condominiums and IACP (or other autonomous institutes). The Executive confirmed the 110% Superbonus for IACP and cooperatives until 31 December 2023. This, provided that by 30 June 2023 the managers have carried out at least 60% of the intervention;
- for other homes – such as detached houses and single-family homes – the Government extended the incentives to 110% from 30 June to 31 December 2022 for real estate units used as main residences. The incentive can only be requested by taxpayers with ISEE up to 25,000 euros per year;
- as of December 31, 2022 for works carried out by natural persons outside the exercise of business activities, arts and professions, on real estate units (up to a maximum of two) for which at 30 September 2021 the WHAT o if the procedures for the acquisition of the qualification have been started.
OK TO DISCOUNT ON INVOICE AND CREDIT TRANSFER
In addition to the extension of the 100% Superbonus, the Government has added the one scheduled for credit transfer and invoice discount. However, the 2022 Budget Law does not confirm this mechanism for others 2022 building bonuses confirmed so far, but this deduction mechanism can be corrected in the phase of conversion of the text in Parliament.
THE SUPERBONUS DECALAGE 110%
The Government in the Budget Law 2022 has provided that for interventions carried out by condominiums, the Superbonus deduction is up to 2025. These are the new rates:
- 110 % until 31 December 2023;
- 70% until 31 December 2024;
- 65% until December 31, 2025.
There will therefore be measures that will ensure one transition in tax rate steps iso that those who started work with a higher rate can then keep it. This is also because the sector is a bit overloaded.
CURRENT DEADLINES OF THE 110% SUPERBONUS
To date, the 110% Superbonus expires in 2022 with different dates depending on the type of intervention and the different applicants. The deduction was originally due for expenses incurred from 1 July 2020 to 31 December 2021, but due to subsequent regulatory changes (Budget Law 2021, Law Decree 6 May 2021, n.59, PNRR, Ministerial Decree 6 August 2021), the Superbonus had been extended to:
- December 31, 2022 for interventions carried out by individuals. It applies to those for which at least 60% of the overall intervention has been carried out on 30 June 2022. Furthermore, it only applies to buildings consisting of 2 to 4 distinctly stacked real estate units, even if owned by a single owner or jointly owned by several individuals;
- December 31, 2022 for interventions carried out by condominiums;
- December 31, 2023 for interventions carried out by IACPs or entities with the same social purposes for which at least 60% of the total intervention has been carried out as of 30 June 2023;
- June 30, 2022 for single-family homes (which remained outside the extensions financed by PNRR and the complementary fund);
- December 31, 2022 to benefit from the Superbonus through the discount on the invoice and the transfer of credit.
For more information on what they provide instead, the latest guidelines on Superbonus 110% indicated in the Nadef (to be confirmed in the final report), we recommend that you read this in-depth analysis.
HOW TO GET THE 110% SUPERBONUS IN 2022
It is possible to request the 110% Superbonus in 2022 in the same way as provided for by the Relaunch Decree that introduced it. In fact, the 2022 Budget Law has not changed the procedures for now. It is not certain that there will be no changes with the approval of future implementing decrees on which we will keep you updated.
To find out in detail the procedures necessary to submit the Superbonus 110% request, the Revenue Agency in February 2021 had published the guide that you can consult here. In addition, there is a specific section on the website of the Presidency of the Council of Ministers where you can send your questions for the resolution of doubts or perplexities on the presentation of the requests. We will keep you updated if there are any changes in the procedure for sending requests to obtain the Superbonus 110% in 2022.
OTHER HOME BONUSES 2022
In the Budget Law 2022, the furniture bonus and the facade bonus were also reformulated. Confirmed and strengthened until 2024 instead the Ecobonus and the Sisabonus. By reading this article you can find out which are all the confirmed 2022 bonuses and those eliminated so far. Instead, in this in-depth analysis there are all the news, always updated, on the 2022 home bonuses.
Budget Law 2022 draft text (Pdf 1 Mb).
MORE HELP AND UPDATES
For all the details on what the 2022 Budget Law provides, you can read this in-depth analysis. To find out about all the other benefits for families and employers, you can visit our page dedicated to aid for businesses and the section dedicated to aid to people.
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