After months of debate, the 110% Super Bonus and the 90% Super Bonus are going through the roof. The tightening agreed upon in the maneuver leaves room for only a 70% construction Super Bonus for apartment buildings (65% in 2025). Even if the game seems to be over, a mini extension may come for those who have not completed the renewal and are not among the situations specified in the Superbonus decree.
The hypothesis being studied will primarily target apartments that submit a decision to start operating by the end of 2022 and are allowed to receive a 110% discount. Nearly 20 thousand companies will not be able to complete construction by the end of 2023. For residences benefiting from the project, there is a risk of having to pay for part of the work, as the repayment has decreased to 70% from January.
The special regulation, launched shortly after the budget law, provides for a state contribution to compensate for the difference between the 70% benefit and the 110% benefit provided from January 1, but only for families with an ISEE below 15 thousand euros. valid. Apartment buildings with 60% of the work completed as of December 31, 2023. Therefore, low-income families are safe until at least October 31, 2024.
Despite the fact that the Ministry of Economy strictly said “no” to additional changes that could burden the state coffers, 130 amendments were presented in the Superbonus decree: what can change?
Two-month extension covering 70 percent of the work
“The current decree does not solve any of the impressive critical issues that have arisen and have been repeatedly brought to the attention of the executive,” says OICE, an association of engineering and architecture companies affiliated with Confindustria, and demands that Parliament consider “an extension or at least an expansion.” extraordinary Sal”.
The provision in question essentially extends the period of receiving the full benefit only for less wealthy flats and families, and so Pd, FdI and Gruppo Misto submitted three identical amendments to request that the 110 deduction be extended by at least two months. %. The proposal only applies to apartment buildings that start work in 2022 and have completed at least 70% of the work as of December 31. It is aimed to expand the 110 percent part of the decree up to “expenditures made until the sixtieth day from the date of entry into force of the creation law”.
But that’s not all: Three other bipartisan amendments, also submitted by Pd, FdI and Misto, call for the income ceiling to be increased from 15 thousand to 25 thousand to take advantage of the lower income contribution provided by the decree for expenses incurred. From January to October 2024 (only for those who have completed at least 60% of the work by December 31, 2023).
110% Super Bonus for families with disabled children until 2025
But there are also those who think about families with disabled children. An amendment proposal, originally signed by Congedo, was submitted by the FdI, calling for the granting of a 110% Super Bonus, up to a maximum threshold of €150,000, to families with severely disabled children living in their first home who are not eligible for assistance. The intervention concerns “expenditures on energy and technological efficiency and increased usability of the first home for the benefit of people with physical, sensory and mental disabilities until 31 December 2025.”
It is also envisaged that a “contribution fee” will be paid in favor of families with severely disabled children “for expenses incurred between January 1, 2024 and December 31, 2025” with a reference income not exceeding 15,000 euros.
Extraordinary sales in apartments until February
The FdI also introduced an amendment to the Superbonus decree regarding the granting of an extraordinary Sal (Work Progress Status) “by 29 February 2024 at the latest”; This change offers the option of transferring the credit or discounting the invoice. The progress required by law was not achieved (at least 30% of the response).
Another amendment calls instead for an extension of the possibility of benefiting from the increased rate of 110% or 90% in force in 2023 “also for work to be carried out until 30 June 2024”, provided that certain conditions are met: therefore the six-month extension will be effective on 30 June 2024 will end; As of December 31, 2023, Sal equals at least 70% of the entire approved intervention; Demonstration of compliance with the regulatory provisions of the civil code by the condominium manager, if any.
Source: Today IT
Roy Brown is a renowned economist and author at The Nation View. He has a deep understanding of the global economy and its intricacies. He writes about a wide range of economic topics, including monetary policy, fiscal policy, international trade, and labor markets.
