Important news on the Superbonus 110% front after the meeting between Draghi e Ursula von der Leyen our PNRR Europe likes it and this will allow the first money to arrive.
Last week came the approval of the PNNR by the European Commission, the meeting on Tuesday 22 June between the Italian president Mario Draghi and the president of the European commission Ursula von der Leyen the green light for the national recovery and resilience plan was formalized.
The approval of the PNRR will favor the unblocking of the Superbonus 110%, in fact, in the meeting between the two presidents there was an agreement on the part of Europe represented by Ursula von der Leyen to make a considerable sum available which from the latest indications would seem to be about 200 billion euros.
During the press conference the Ursula von der Leyen has expressed consent, approval for our recovery plan, defining it ambitious and far-sighted, stating that with this plan Italy is preparing to become “the engine of growth in Europe”.
At the same time the rating agency Standard & Poor’s we must expect in Italy a growth of PIL by around 5% for both 2021 and 2022 higher than the German estimate, which should undergo a 3.5% growth in the same period.
The expected time is about four weeks within which there will be the approval of the PNNR and the arrival of the first funds, the first tranche provides for the arrival of the first 25 billion of the approximately 190 billion expected by 2026.
As reported by the newspaper The Republic
to this money will be added 30.6 billion allocated with the National Complementary Fund to the PNRR and another 13 billion deriving from the React You program for a total of about 235 billion euros.
Clearly these huge sums never had before, they will be invested by the Italian government with the aim of creating growth, development and employment.
The money will go to different sectors, but one of the most strategic sectors remains that of the Energy Transition, the European Union has set itself the goal of building efficiency rates by 2025 and this will obviously be only possible by renovating public and private buildings by improving their energy efficiency through 4 types of intervention.
- Speeches by thermal insulation;
- replacing the old systems heating and cooling;
- increasing the self-production of electricity with photovoltaic systems;
- monitoring energy consumption by users.
For interventions on private buildings, the most important project is that of Superbonus, after July 20 with the approval of the PNRR and the arrival of the first money there will be the entry into force of two important decisive points for the definitive release of the Superbonus, it will become official for the single-family homes the new deadline on 30 June 2022 introduced by Comma 66 letter A of the 2021 financial law number 178 of 30 December 2021.
At the same time there will also be therea possibility of using up to December 31, 2022 both the assignment of the credit and the discount on the invoice thanks to the new paragraph 7bis added to article 121 of the relaunch decree by paragraph 67 of the 2021 finance law.
To all this is added with almost total certainty that with the financial 2022 the superbonus will also be extended to the whole of 2023 for all types of buildings.
In the Youtube video that follows the Surveyor Danilo Torresi explains with an exhaustive guide how the Superbonus works in 2021.
Superbonus: how it works
Il Superbonus 110% provision introduced in the Relaunch decree, allows those who meet the requirements to carry out renovation and modernization works that lead to an energy redevelopment of the property itself and a reduction in seismic risk, in some cases for free, thanks to state funding.
In fact, you can take advantage of the 110% Superbonus through the credit assignment, a discount on the invoice or via a deduction in the tax return.
The Superbonus 110% initially launched for the works carried out by 1 July 2020 due to the many bureaucratic difficulties that prevented its implementation, the many changes it has undergone, but also considering the great importance it could have for the restart of the economy Italian the extension was decided until 2022, but there is talk of a further extension also for the whole of 2023.
In order to take advantage of the Super bonus but there are gods requirements to be respected.
Specifically, the interventions carried out on the building or on the single unit must guarantee the improvement of at least two energy classes certified by a qualified technician through the issue of the Ape (Energy Performance Certificate).
Towed and towing jobs: what they are
The main jobs included in the Superbonus 110% are defined driving work, on driving work there is a total relief of 110% which means that the work performed is fully financeable through the state bonus.
The work defined as driving allowed by the superbonus 110% there are mainly three, the thermal coat, the replacement of old heating systems, the installation of new systems for cooling and domestic hot water.
It is enough to have carried out one of the driving works to be able to extend the relief of the superbonus to 110% to other interventions called towed.
In the towed interventions they are included, the installation of solar brush systems for the production of electricity, columns used for charging electric cars, iinterventions for the elimination of architectural barriers, such as lifts, and the installation of technological tools to facilitate the mobility of people with severe disabilities or people over 65 years of age.
The form to pay for the interventions carried out introduced in the 110% superbonus that will allow the beneficiary a total discount is that of tax credit sold to banks, insurance groups or directly to companies who carry out the work which in turn will subsequently be reimbursed through the state funds allocated for the 110% superbonus
All information relating to the technical requirements of the interventions and the related spending limits as regards the 110% superbonus can be found in the joint implementation decree Mise, MEF, MIT and Environment.
How to obtain the deduction: certifications and necessary documents
Below I will try to put in order all the bureaucratic process to obtain and be able to benefit from the super bonus 110%.
The first step from to carry out is the payment of the company responsible for the work by bank transfer and the respective reason in which the tax code of the beneficiary of the bonus must be indicated together with the tax code of the holder of the transfer.
Step number two is certainly represented by deposition at the offices of the Municipality of the technical documentation relating to the interventions carried out, in the form of a report, inclusive of APE ( Energy Performance Certificate ) with the verification of the improvement of two energy classes thanks to the work carried out.
The Energy Performance Certificate can be obtained by consulting a qualified technician.
At this point the last thing to do will be to fill in and send to theENEA (the national agency for new technologies, energy and sustainable economic development) a specific form within 90 days.
The provision on the transfer of credit and discount on the invoice
Regarding instead the option provided by superbonus 110% exercise of the option for the assignment of credit and the discount on the invoice you will have to refer to methods indicated byRevenue Agency by consulting the press release published on 8 August 2020.
The request to benefit from the discount or credit transfer can be sent after October 15, 2020 to the Revenue Agency.
The application must be made electronically and after having incurred the expenses.
Transferees and suppliers, the Agency specified, will be able to take advantage of the tax credit only in compensation, on the basis of the residual installments of deduction not used by the original beneficiary.
You will be able to benefit from the tax credit starting from the 10th of the month following the communication made and in any case from January 1st of the year following the one in which the expenses were incurred.
110% superbonus and broadband
Among the latest news on Superbonus 110% there would be the unofficial possibility of introducing as a discountable intervention also that relating to broadband and digital bonus.
Intervention valid both for buildings and for individual units which consists in the installation of a digital infrastructure with fiber optic networks that allows to provide access to ultra-broadband services with the possibility of connecting the building’s access point with the network terminal.
Superbonus: the new deadlines to be approved
After the meeting between the Prime Minister Mario Draghi and Ursula von der Leyen, head of the European Commission, it seems made for the approval of the decree law 59 inserted within the PNRR, a decree in which there is a new calendar with new expiry dates relating to the Superbonus 110% which are:
- the December 31, 2022 for works carried out on condominium buildings without the obligation to have carried out 60% of the works by June 2021;
- the December 30, 2023 for the works carried out on the former IACP houses;
- deadline set instead for December 31, 2022 only if 60% of the total works were carried out by June 2022, for all natural persons owning entire buildings consisting of 2 to 4 real estate units.
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Financial trader, sales manager, web writer.
My international spirit and passion for the economic / financial world led me to London where I worked as a sales manager and trader.
In 2015 with the third place achieved atEuropean Traders’cup my desire for independence has prevailed to date all my activities are freelance and online. To date I work with the dream and the freedom to travel and experience around the world.
