Ambiente, Sicurezza, Superbonus 110%

SUPERBONUS 110%: the latest implementing decrees published

Pay attention to the deadline.

For the 100% Ecobonus we get to the heart: the two decrees of the Ministry of Economic Development on sworn translations and technical requirements of the 110% Ecobonus interventions were published in the Official Gazette of 5 October 2020, after the contents had already been published in the portal of the ministry.

Who is eligible?

For individuals, the use of deductions is allowed on a maximum of two real estate units, in addition to any interventions on shared condominium parts. In the case of condominium interventions, even the owners of appurtenances only (for example boxes or cellars) who have participated in the expense are entitled to the deduction.

In any case, the maximum deduction that each taxpayer can obtain is equal to the annual tax that he should pay, if he is incapable, the part of the deduction not enjoyed cannot be recovered in subsequent years or requested as a refund, but can be transferred to third parties. In any case, real estate units belonging to the cadastral categories A1, A8 and A9, i.e. luxury homes, are excluded.

The expenditure must be supported by:

condominiums (in the absence of the administrator, the tax code of the condominium who is responsible for carrying out the obligations required by law must be entered in the declaration);
natural persons outside the exercise of business activities, arts and professions, that is only for properties that are not included in the company’s assets or that are instrumental to the exercise of professional work;
by the autonomous public housing institutes (IACP), however named, as well as by entities having the same social purposes as the aforementioned institutes, established in the form of companies that meet the requirements of European legislation on “in house providing” for interventions carried out on properties, owned or managed on behalf of the municipalities, used for public housing (in this case the deduction is possible for expenses incurred up to 30 June 2022);
by housing cooperatives with undivided ownership for interventions carried out on properties owned by them and assigned for enjoyment to their members;
by non-profit organizations, voluntary organizations, social promotion associations and amateur sports associations (for the latter only for the part of the building intended for changing rooms).

To take advantage of the deduction, you must own or hold the property on the basis of an eligible title. In particular, the deduction is due:

to the owners and bare owners;
to the holders of a real right of enjoyment such as usufruct, use, housing or surface;
to the tenants or borrowers (with the consent of the legitimate owner);
to cohabiting family members of the owner or holder of the renovated property, provided that they bear the costs and bank transfers and invoices are made out to them;
to the more uxorio cohabitant of the property owner even in the absence of a loan agreement.

The maximum deductible expense refers to the property, to be divided among the entitled parties based on the amount of expenditure incurred.

In the event of the sale of the property on which interventions have been made, the residual shares of superbonus pass to the buyer unless otherwise agreed between the parties, in the event of succession, however, they pass to the heir who physically disposes of the property.

Until when is the Superbonus 110% in effect?

Those who carry out a renovation until 31 December 2021 can count on a 110% deduction of the costs incurred for interventions that improve the energy efficiency of buildings and reduce the seismic risk. Since the methods of intervention are many and not yet all clear, it was expected to have different indications on the timing, that is, on the time frame within which the bureaucratic, technical and operational process of the works covered by the 110% Superbonus “finish”.

To “speed up” the times, we invite you to fill out the questionnaire on our website in the Area dedicated to Superbonus 110%.

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