Superbonus 110: what is it?
Superbonus 110. The budget law is a regulatory provision (a law, in short) of the Italian Republic with which the state budget is approved. It is regulated byart. 81 of the Constitution through which the Government, with a budgetary accounting document, communicates to Parliament the public expenses and revenues expected for the following year according to the laws in force (unlike the final statement, which is instead an accounting document in which the income and expenses that have occurred in the financial year to which the budget refers are listed).
The new budget bill it is presented to Parliament by 20 October each year (therefore, this year’s is being prepared to be presented in three days).
Government late, will discuss the measure apparently next week, for a maneuver that stands between 23 and 24 billion euros.
Superbonus 110: extension to the whole of 2023 confirmed
The value of the budget law 2022 will exceed 23 billion eurosor, and it is now certain that part of these funds will be used to finance the bonus 110, currently expected until the end of June 2022, so that it can cover the entire year 2023.
We remind you that the Superbonus 110% is an incentive measure introduced by DL “Relaunch” May 19, 2020, n. 34, which aims to make our homes more efficient and safer. The mechanism provides that the interventions can also be carried out at no cost to the citizen.
But be careful: there will be an extension to 2023 of the Superbonus, but it will be limited to condominiums and IACP (public housing) only.
110 villas and single-family houses will therefore be excluded from the superbonus.
Superbonus 110: how is it calculated?
It superbonus 110 is divided into two types of interventions: the Super Ecobonus, which facilitates energy efficiency works; the Super Sismabonus, which instead encourages those of anti-seismic adaptation.
The incentive of the superbonus 110 consists of a 110% deduction that applies to expenses incurred from 1 July 2020 to 30 June 2022 to be divided among those entitled in five annual installments and, for the part of the expenditure incurred in the year 2022, in four annual installments of the same amount.
To be able to enjoy the superbonus 110 it is necessary to carry out at least one so-called “driving” intervention. The driving interventions consist in the thermal insulation of the building envelope, whether it is multi-family or single-family, in the replacement of heating systems with centralized systems, in the replacement of heating systems on single-family buildings or on real estate units located inside multi-family buildings that are functionally independent and have one or more independent accesses from the outside.
Once at least one of the driving interventions has been carried out, the beneficiary can also decide to carry out the so-called “towed” interventions, such as the replacement of fixtures, solar shading, installation of photovoltaic systems, storage systems, charging columns electric vehicles, home automation systems, the elimination of architectural barriers for people with disabilities in situations of gravity and for people over the age of 65, and much more. The set of these interventions (driving and towing) must involve a minimum improvement of at least two energy classes of the building or of the real estate unit located inside multi-family buildings that is functionally independent and has one or more independent accesses from the external.
Same thing for the superbonus 110 Sisma. In fact, it is enough to execute instead an anti-seismic adjustment intervention. In this case, it is possible to take advantage of the 110% deduction also for the installation of photovoltaic systems and storage systems. On the Super Sismabonus, however, there are no limits on the number of houses that can be renovated.
In order to benefit from the 110% deduction, the building must be located in the seismic zones 1,2,3.
Super bonus 110: goodbye to the facades bonus
Many bonuses, including the restructuring one, the mobile bonuses, the garden bonus, bonus facades are expiring on December 31, 2021, but will likely be extended to 2022–
According to what was leaked, and confirmed by the rumors published last night on the website of the Sole 24ore, the 50% and 65% tax credit would be confirmed for 2022,
On the other hand, an extension of the bonus to 90% for the renovation of the facades seems excluded.
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