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The maneuver foresees the extension of 110% of the Superbonus until June 2022, but if the works are well underway, they will have another six months to complete them.
The extension of the maxi deduction on green renovations, explains Riccardo Fraccaro, Undersecretary of the Prime Minister, exponent of the M5 and one of the inspirers of the law, is “an important result that confirms the centrality of this measure for the relaunch of the economy and protection of the environment. It is the first step towards stabilizing a norm shared by all, political forces and social partners. ”The 5 stars, in fact, have presented an agenda calling for an extension of the facility until the end of 2023 with the help of funds from the Recovery Fund.
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However, 6.5 billion euros have been allocated in the budget law. The works must be completed by June 30, 2022. However, for condominiums that as of June 30, 2022 have carried out works equivalent to 60% of the total intervention, it will be possible to complete the entire project on December 31, 2022. For In public housing, the superbonus runs until December 31, 2022 with the possibility, in the case of works completed at 60% at this date, to finish the works before June 30, 2023. Tax deductions and credits will also be transferable for expenses incurred in 2022.
An important novelty refers to the issue of the sole owner, which many citizens had requested: with the innovations introduced in the maneuver, natural persons residing in buildings made up of two or four differently stacked real estate units, owned by a single owner or co-ownership of several people. physical, you will now be able to access the maximum deduction for interventions in common parts and individual real estate units, always within the limits of a maximum of two units provided per taxpayer.
The permitted interventions have also been expanded: now the removal of architectural barriers related to lifts and hoists is also included. As well as jobs that, through any type of technological tool, favor the internal and external mobility of people with disabilities or those over 65 years of age.
Green light for roof insulation, regardless of whether it is heated penthouses or not. In addition, the concept of a functionally independent real estate unit has been simplified: ok for expenses between condominiums without respecting the breakdown by thousandths.
Funds were then allocated for buildings in cities affected by the earthquake and for contracting in municipalities.
Fraccaro and Patuanelli: now extended until 2023
In short, explains Fraccaro, it is “a total intervention to extend the duration of the superbonus, broaden the audience of beneficiaries, broaden the possible interventions, further simplify and streamline procedures. Parliament has shown that it strongly believes in this move, because the more we invest in it, the greater the contribution it can make to the country’s restart and transition to sustainability. ‘
The Minister of Economic Development, Stefano Patuanelli, announces that 100 million tax credits have already been reserved for the superbonus for 700 interventions.
«Italy – underlines – is gradually filling 110% of the works, and the most pleasant thing is that these works are distributed throughout all areas of the peninsula in a uniform way. At the moment, the regions where most of the renovations have started are Sicily, Emilia-Romagna, Lombardy and Veneto. But also Puglia, Tuscany and Campania registered important figures. The supebonus – he adds – is an industrial policy measure that affects vertically a productive sector in our country and horizontally on the enormous induced that construction can generate. Together with the National Transition Plan 4.0, it constitutes one of the pillars of the relaunch of the country ».
