Finally the Super bonus It is complete. Has been published in the Official Gazette 246 of 5 October the decree regulating the 110% eco-bonus.
Superbonus in the Official Gazette
In particular, the decree August 6, 2020 of the MISE containing the technical requirements (or Prices decree) for access to tax deductions for the energy requalification of buildings and the requirements for certification for access to tax deductions.
The text had already foreseen its entry into force at the time of publication on the MISE website, while the discourse for the Prices decree, which enters into force the day following its publication in the Official Gazette, is different. This means that the Prices decree has been in force since 6 October 2020 and therefore the so-called “transitional period” has ended.
Superbonus, the Prices decree
The the Prices or Technical Requirements decree sets the technical requirements who must satisfy the interventions to benefit from the concessions of Super bonus, and the specific cost ceilings for each type of intervention.
The provision defines the technical requirements that must meet the interventions that benefit from the concessions of eco-bonuses, façade bonuses and super bonuses 110%, the specific cost ceilings for each type of intervention, the procedures and methods for carrying out sample checks aimed at ascertain compliance with the requirements to access the benefit.
Superbonus, the Sworn Board decree
The Sworn Board decree it is a new provision, as it is not provided for in any other legislation: it defines the methods of transmission and the relative form of the declarations which are then transmitted to the various competent bodies, including Enea.
The certification may concern the completed interventions or a state of progress of the works for their realization, to a minimum of 30% of the total value of the estimated works.
Superbonus, what are the driving jobs
Let’s remember what the driving work which entitle you to a 110% discount:
- thermal insulation of opaque vertical and horizontal surfaces affecting the building envelope with an incidence greater than 25% of the gross dispersing surface of the building itself.
- interventions on the common parts of buildings for the replacement of existing winter air conditioning systems with centralized systems for heating, cooling or the supply of condensing domestic hot water, with efficiency at least equal to class A, with heat pump systems, including systems hybrid or geothermal, also combined with the installation of photovoltaic systems or micro-cogeneration. The benefit also applies to the costs for disposal and reclamation of the replaced plant.
- on single-family buildings for the replacement of existing winter air conditioning systems with centralized systems for heating, cooling or the supply of condensing domestic hot water, with efficiency at least equal to class A, with heat pump, including hybrid or geothermal systems , also combined with the installation of photovoltaic systems or micro-cogeneration. The benefit also applies to the costs for disposal and reclamation of the replaced plant.
Download who the Superbonus published in the Official Gazette.
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