Superbonus 110%: news and clarifications from the Revenue Agency

THE budget law 2022 has renewed the Super bonus 110%the measure aimed at facilitating the renovation of private buildings in compliance with certain criteria that support energy efficiency, the reduction of seismic risk and the facilitation of the use of sustainable and renewable energy.

To use it, however, some new features have been introduced. Here’s what they are and the clarifications of the Revenue Agency.

• The Superbonus was extended and extended to all single-family homes. It can be exploited until December 31st for interventions on single-family homes, but 30% of the works must be completed by June 2022.
• It was introduced the equivalence in the delivery of works between leading and driven interventions. For interventions on case popular the extension is to 31 December 2023 if 60% of the works have been completed by 30 June 2023.
• In the case of interventions carried out by condominiums And natural person owners or co-owners, the expenses incurred may be deducted by 31 December 2025: the deduction is equal to 110% for expenses by 31 December 2023, decreasing to 70% for those by 2024 and 65% by 2025.
• The Revenue Agency has provided a new clarification on the Superbonus regarding interventions on buildings of a single owner, composed from residential housing units and not and on the prevalence of the residential nature of the building.
• The Tax Office has clarified that for the purposes of applying the Superbonus, for buildings consisting of 2 to 4 real estate units the total surface area of ​​the real estate units intended for residence included in the building must be greater than 50%.
• The Support decree ter he put a limit on transfer of the tax credit on house bonuses. From from February 7th the tax credit can be transferred only once by both beneficiary of the deduction, both by the suppliers who receive the credit or apply the discount on the invoice.

With these constant changes, it can be difficult to follow the right process to take advantage of the benefits in order to use the 110% Superbonus. Precisely for this reason it could be of great help to take out a 110% SuperBonus Asseverations RC policy to avoid incurring sanctions dictated by errors made unintentionally.