10/05/2021 – The natural persons who own buildings consisting of 2 to 4 real estate units who have completed at least 60% of the intervention as of 30 June 2022, will be able to use the 110% super bonus until 31 December 2022. The condominiums will be able to use the superbonus for the whole of 2022 and the former IACP until 30 June 2023, regardless of the progress of the works; the ex-IACP will have a further 6 months for the works already well advanced.
The DL 59 of May 6, 2021 ‘Urgent measures relating to the complementary Fund to the National Recovery and Resilience Plan and other urgent measures for investments’ approved on April 29 by the Council of Ministers – immediately after defining the PNRR which on 30 April was sent to Brussels – but published in the Official Gazette on 7 May.
Let’s remember that the day before, on 6 May, the Senate rejected the extension to 2023 and the expansion of the audience of the beneficiaries of the superbonus proposed in the Commission, much to the disappointment of the political forces that more than others support the measure, as well as of the operators in the construction sector.
The DL 59/2021 intervenes on article 119 of Relaunch Decree, modifying the deadlines for natural persons owning buildings consisting of 2 to 4 real estate units, condominiums and autonomous public housing institutes, however named. A substantial share of the Fund of 30.64 billion euros complementary to the PNRR.
Superbonus 110% and buildings consisting of 2 to 4 real estate units
The DL 59/2021 provides that, for the interventions carried out by natural persons (outside the exercise of business activities, art or profession, with reference to the interventions on buildings consisting of 2 to 4 real estate units separately registered, even if owned by a single owner or jointly owned by several individuals), for which as of June 30, 2022 work has been carried out for at least 60% of the overall intervention, the 110% superbonus is also due for the expenses incurred until 31 December 2022.
The previous legislation the Legislative Decree 59/2021 set the deadline for June 30, 2022 with no possibility of going further, even with works almost completed.
Superbonus, condominiums until 31 December 2022
Condominiums will be able to take advantage of the 110% bonus until the end of 2022 without the conditions in force today: to date, in fact, it is expected that, to benefit from the superbonus until 31 December 2022, the works in condominiums must be at least 60% realized as at 30 June 2022. The DL has the extension to 31 December 2022 without conditions.
Superbonus, ex-IACP until 30 June / 31 December 2023
For the autonomous public housing institutes, the allocation will make it possible to eliminate the 60% constraint of the works in order to benefit from the 110% super bonus for longer. To date, it is envisaged that for the interventions carried out by the former IACP for which the percentage of 60% is reached on 31 December 2022, the 110% superbonus is also due for expenses incurred up to 30 June 2023.
The DL has the extension to 30 June 2023 without conditions. But that’s not all: if, as of June 30, 2023, the former IACPs have carried out works for at least 60% of the overall intervention, the 110% deduction is also due for expenses incurred by December 31, 2023 (extending the terms in force by 6 months).
Superbonus, the future extension with the 2022 Budget Law
The commitment, made by the Prime Minister Mario Draghi in Parliament, of extend the superbonus with the 2022 Budget Law after evaluating the financial effects, the nature of the interventions carried out and the energy saving and safety objectives of the buildings achieved in 2021.
It superbonus 110% is operational for 10 months now. How is gone so far? What does the future hold for us? Take part in the Edilportale survey!