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Ok of the EU Council to the PNRR: the official extensions of Superbonus and credit transfer


The EU Council for the Economy and Finance gave the green light today to Italy’s (and 11 other countries’) Recovery and Resilience Plan.

They become like this the extensions of the Superbonus 110% are definitive as at 30 June 2022, for interventions by individuals on single-family buildings, and options for the credit assignment tax or for it discount on invoice a throughout 2022, provided for by the 2021 Budget Law.

The 2021 Budget Law (Article 1, paragraph 74, Law 178/2020), in fact, conditionswill the effectiveness of the extensions envisaged therein, regarding Superbonus, credit transfer and invoice discount (paragraphs 66-72), “to the final approval by the Council of the European Union“, Without prejudice to the monitoring and reporting obligations provided for in the NRP.

Now, in fact, the approval of the Council has arrived, which follows that of the European Commission, last 22 June 2021.

The framework of the terms of application of the Superbonus is completed with the intervention of the dl 59/2021, on the Complementary fund, definitively converted into law 101/2021, which extended the concession to 110% up to:

  • December 31, 2022, for i “civil” condominiums, without further conditions;
  • June 30, 2022, for the interventions carried out by natural persons do not carry out business activities, art or profession, on buildings compounds from 2 to 4 real estate units separately stacked, even if owned exclusively or co-owned (so-called “mini-condominiums”), extendable as of December 31, 2022, if at 30 June of the same year at least the 60% of the works;
  • June 30, 2023 for the interventions performed by Iacp, however denominated, as well as by entities with the same purposes, term extended to December 31, 2023, provided that at 30 June of the same year at least 60% of the works had been completed.

Therefore, with final approval of the Pnrr by Ecofin, the terms of validity of the Superbonus 110%, the transfer of the tax credit and the discount on the invoice are those summarized in the table below (published by Ance, the national association of building builders):

See also: All about the Superbonus 110%, the collection of QualEnergia.it

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