Superbonus 110: Extension of work on small houses and single-family houses

Superbonus 110: Extension of work on small houses and single-family houses
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Superbonus 110: Extension of work on small houses and single-family houses

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On Monday 2 May 2022, following the approval of the CDM, there was the arrival of the highly anticipated extension of the Superbonus for villas and single-family homes: the latest news relating to Ecobonus 110 clearly suggest that the initial deadline , fixed at June 30, 2022 and relating to achievement of 30% of the workwill benefit from an extension until 30 September 2022.

This is in fact an important novelty that has as its protagonist the much discussed bonus in question.

Before delving into what is indicated in the provision provided for in the draft of the decree law, it is worthwhile making a digression on the Superbonus 110%.

What is the Superbonus 110%?

The 110% Superbonus is one of those incentive measures, the introduction of which is related to the Relaunch Decree no. 34 of 19 May 2020. The basic objective is to significantly raise the levels of efficiency and safety in the domestic context.

In summary, the system revolves around interventions that can be carried out in favor of the citizen, absolutely free of charge. There are two types of interventions concerning the Superbonus: the first is part of the Super Ecobonus, whose primary objective is focused on simplifying energy efficiency works.

Then there is the Super Sismabonus which encourages anti-seismic upgrading works. This is practically a deduction equal to 110% for all those expenses completed between 1 July 2020 and 30 June 2022.

The expenses are to be divided into 5 annual installments. As regards 2022, the breakdown must be made in four annual installments of the same amount.

The Autonomous Institutes of Popular Houses (IACP) deserve a separate chapter: the time limit within which the deduction of expenses can take place is extended until 31 December 2022. There is an extension until 30 June 2023, in the circumstance in which by as of December 31, 2022, at least 60% of the works had been completed.

To benefit from the Super Ecobonus, a driving intervention must be completed, such as the thermal insulation of the building or the replacement of heating systems with centralized systems. In addition to the driving interventions, there are also those towed concerning photovoltaic systems, fixtures, storage systems, solar shading, the removal of architectural barriers for the severely handicapped or for those over 65.

The sum of the driving and towing interventions must guarantee at least an improvement to the real estate unit or to the entire building of two energy classes.

There are at most two housing units where improvement works can be carried out in order to obtain the Super Ecobonus.

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What changes with the aid decree for houses and single-family homes?

As had already been anticipated by the DEL, the extension of the superbonus concerning villas and single-family homes was confirmed with the Aid Decree, also known as the energy and supplies decree. With the new rule, in addition to the extension until 30 September, the 110% deduction will also apply to villas and single-family buildings.

However, it is essential that the interventions on the aforementioned real estate units are carried out by individuals by the date of 30 December 2022 and that, at the same time, by the date of 30 September 2022, at least 30% of the definitive intervention is completed. .

As a result, it will be possible to count on an additional quarter to complete 30% of the total work, following the extension.

Positive opinions on this corrective

In essence, this is the umpteenth corrective that meets the numerous requests that from different to this part had been advanced both by the business world and by the universe of the free professions: the Aid Decree, in fact, introduces a system that can be considered a real novelty, given that it loosens the restrictions that on several occasions the Draghi Government had tried to put the superbonus.

Not surprisingly, the fear that it could give rise to tax fraud has never been hidden.

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The extension: the draft of the decree

From the draft of the decree, it is clear, in addition to the quarterly extension to complete 30% of the worksalso the end-of-year limit for completing both the works and the payments.

This is an insurmountable limit with the only exception that concerns condominiums, where an additional year of 110% is envisaged and subsequently descending rates ranging from 70% to 65% up to 2025.

Despite this, it must be remembered that this is only a draft of the decree and that it cannot be excluded that with the new Budget Law the terms of 110% will be discussed again.

The hypothesis relating to further postponements exists without a shadow of a doubt.

How is the 30% calculation made?

In the collective imagination, we tend to believe rather in a simplistic way that the calculation of 30% is not then definitively difficult, based on estimates. Things, however, should be explored in detail, especially with reference to the concept of overall intervention.

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What is meant by overall intervention?

On several occasions, in the past years, in fact, the calculation criteria inherent to the 30% limit have been questioned: analyzes and technical opinions of the experts contrasted clearly.

Result? The chaos in this regard was unchallenged.

In the specific case of the Suberbonus, the achievement of 30% is counted in the different way. The same can be said for the calculation of the SAL relating to the sales.

Why, then, did the modification in question originate?

The basic intent was the desire to facilitate taxpayers as much as possible in the task of reaching the threshold of 30%, clearly specifying that in the calculation of the count there was no obligation to separate all processes.

In fact, we are not referring to the 30% of structural parts, systems or thermal insulation which, on the other hand, can benefit from other bonuses. In the specific case of the draft decree, 30% refers to the intervention in its entirety, without any distinction. It is a macro category that includes a myriad of processes carried out within construction sites. Furthermore, from the norm it emerges that in the calculation of 30% it is also possible to include all those jobs that are not facilitated by the aforementioned article.

In practice, the works included in the CILAS, although not directly catalogable within the 110% superbonus, could be connected in some way, such as in relation to the 50% subsidies. Same goes for the anti-seismic works.

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Summing up, what matters is that on the one hand the owners of villas who want to benefit from the 110% super bonus will be able to count on an additional 3 months of extension and that, on the other hand, the access criteria and the methods of calculation of the aforementioned 30% should undoubtedly be clearer.

Author: Andrea Dicanto

Author Andrea Dicanto
Passionate Designer expert in the field ofBuilding, Construction and Furniture. From a young age I have always studied and analyzed problems ranging from questions statics of buildings and constructions up to the best way of design and furnish the interior spaceswith a nod to new technologies especially in the field seismic.

Read all my articles | Visit my linkedin profile

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