After the latest changes made in 2022 and 9 months after the previous edition of September 2021, the Revenue Agency has updated its tax guide to the Superbonus 110%.
Superbonus 110%: the new tax guide
A guide that represents a point of reference for those who deal with tax deductions of 110% and are constantly looking for certainties that have not arrived even after the more than 200 answers provided in the last two years by the Revenue Agency.
The tax guide maintains the same structure:
- Introduction
- The facilitation
- What’s it about
- Who can use them and to what extent
- Other rules on the deduction
- Can be combined with other concessions
- Interventions that can be facilitated
- Main or leading interventions
- Thermal insulation interventions of building envelopes
- Replacement of the winter air conditioning systems on the common parts
- Replacement of winter air conditioning systems on single-family buildings or on housing units of multi-family buildings
- Seismic interventions (sismabonus)
- Additional or towed interventions
- Energy efficiency interventions
- Elimination of architectural barriers
- Installation of photovoltaic solar systems and storage systems
- Infrastructure for charging electric vehicles
- Main or leading interventions
- Alternatives to deductions
- Interventions for which it is possible to opt for the sale or discount
- Controls by the agency and measures to combat fraud
- Anti-fraud measures
- Fulfillments
- Simplifications on documentation
- Conformity visa and sworn translations
- Documents to be transmitted
- Sign display at the construction site
- Summary tables
- to know more
The guide update
From reading the paragraph dedicated to who can use them and to what extent, it is possible to observe that the expiration of single-family homes has been inserted with the extension provided for by Law Decree 17 May 2022, n. 50 (Aid Decree), awaiting conversion into law by July 16, 2022.
The same thing can be perceived by reading the part of the guide concerning the mechanism of alternative options to tax deductions (discount on invoices and credit transfer) for which the possibility of sale of credit by banks to professional private customers is envisaged.
In the paragraph dedicated to anti-fraud provisions, the Revenue Agency recalls the provisions of the Add No. 51/2022 of conversion of Legislative Decree no. 21/2022 (Energy Decree) relating to the application of collective agreements for works for a total amount exceeding € 70,000, stipulated starting from May 27, 2022 that benefit from building bonuses.
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