The amount of works admitted to the 110% Superbonus (almost) doubles the figure of the 33.3 billion allocated to date for the subsidy. According to data from Enea, the National Agency for New Technologies, Energy and Sustainable Economic Development, as at 31 December 2022, the total investments eligible for deduction for the Superbonus reached 62.49 billion euros. There are deductions at the end of the works, paid by the State, for 68.74 billion. The sworn statements or certifications of the conformity of the interventions reached the monstrous figure of 359,440. The completed works alone will cost the State 46.63 billion, with deductions already accrued for 51.29 billion.
Numbers and investments
The success of the subsidy can also be seen if one looks at the amounts invested for green renovations and for improving the efficiency of buildings. The average investment of a condominium that took advantage of the Superbonus 110% was almost 600 thousand euros. That of a single-family building was on average around 113,000, while the owners of independent villas invested an average of 97,000 euros. Lombardy stands out among the most active regions on the construction front, with 10.84 billion in investments eligible for deduction in 2022. Followed by Veneto (6.1 billion), Lazio (5.67 billion), Emilia Romagna (5, 36 billion), Campania (4.6 billion), Piedmont (4.4 billion) and Sicily at 4.1 billion.
The new 2023 rules: 90% reduction in condominiums
The boom in requests is also linked to the extremely favorable conditions for taking advantage of the subsidy between 2021 and 2022. In 2023, for new rules that must be known if you intend to renovate your home. Let’s start with the condominiums. In general, condominiums for expenses made in 2023 will be able to enjoy a 90% discount which will decrease in the following years: for the works of 2024 (70% deduction) and 2025 (65%). The discount remains at 110% until December 31 of this year if one of these conditions is met:
1) Cilas, the notice of commencement of works, was presented by 25 November 2022 following a previous resolution of the shareholders’ meeting;
2) the presentation of the Cilas occurred after 25 September 2022 but by the following 31 December and the resolution by the shareholders’ meeting was taken by 18 November. The date of the assembly must result from a notarial deed signed by the administrator or, for condominiums that do not have the obligation of administrator (buildings with up to eight real estate units) by the person who presided over the assembly. False certification is punishable by imprisonment of up to two years.
Multi-family buildings and houses
For single-family multi-family buildings with a minimum of two and a maximum of four apartments the 110% can only be obtained if the Cilas is presented by 25 November 2022otherwise it drops to 90% in 2023. For villas, the time requirement remains the one already envisaged: 110% can be obtained and for expenses made by 31 March 2023 only owners who, as at 30 September 2022, had certified the achievement of at least 30% of the works. There is also the possibility of obtaining 90% if work has begun after 30 September 2022, but in compliance with two conditions: the property must be a first home and the income calculated with the family quotient rules must not exceed 15 thousand euros.
