Still many, too many uncertainties about the Super bonus 110%. The tax break has undergone several corrections this year and it doesn't seem to end there. With the victory of the centre-right in the 2022 general elections, it is necessary to understand which promises made during the electoral campaign will be implemented with the new government headed by FdI. As for the Superbonus, another historic flag of the 5 Stars like the Citizenship Income, Meloni herself had recently declared her intention to change the functioning of the entire building bonus system. Meanwhile, it is approaching deadline of 30 September, For single family homes and independent properties with independent access to demonstrate the realization of at least 30% of the work, in order to benefit from the 110% deduction of the Superbonus. Therefore, it is not enough to pay the expenses - if this does not correspond to the actual state of the interventions - but it is necessary to demonstrate that the work has actually been carried out.
But how do you calculate 30%? What documents must be presented to certify it and access the extension of the Super bonus until 31 December 2022? Does it coincide with the SAL 30 to be presented to Enea? Here's everything you need to know about the Superbonus.
Superbonus and single-family homes: 30% of the works by 2022 September 30
To access the Superbonus for the rest of the year it will be necessary to demonstrate that you have achieved at least 30% of the works by 30 September 2022 (paragraph 8 bis, of the art. 119, Law 77/2020). The Monitoring Commission of the Superior Council of Public Works intervened on the issue, explaining that 30% will be proven through a declaration of the project manager, accompanied by a series of attachments (Measurement Booklet, Work Progress, photographic survey of the consistency of the work, copy of delivery notes and/or invoices, etc.). All the documentation must be sent to the customer and the executing company via certified e-mail or registered letter by September 30th or, at the latest, in the days immediately following, photographing however the situation as of September 30th.
Superbonus 110%: who is concerned with the September 30 deadline?
La deadline of 30 September it concerns those who are carrying out energy efficiency measures with the Superbonus 110% incentive on houses, single-family buildings e independent units with independent access in multi-family buildings.
The other types of buildings, such as i condos or compound buildings from two to four distinctly stacked real estate units, are not affected by this deadline.
SAL 30% Enea: does it apply to the September 30 deadline?
Lo Work Progress Status (SAL) is an instrument created to ensure the accrual of a tax credit before the conclusion of the works. The sworn statement Enea is linked to a SAL of 30% or 60%, and is essential in case of credit assignment o discount on invoice, and considers only the jobs facilitated with the ecobonus. It is not obligatory to transfer the total amount of the works, but reference can be made to each state of progress of the works. It can be done during construction and must be drawn up by a qualified technician with an insurance policy.
Therefore the SAL was designed to respond to a financial need and not for the deadline of 30 September 2022. However, given its link with the progress of the Superbonus works, can be part of the documentation useful for the return to be prepared by 30 September 2022, but cannot replace it.
Superbonus, what happens if 30% of the works are not reached by 30 September?
Depends on the start date:
– For work started before 30 June 2022 which as at 30 September do not exceed 30%, it is possible to deduct 110% only for expenses incurred up to 30 June 2022;
– For work started after 30 June 2022 which as at 30 September 2022 do not exceed 30% it is not possible to deduct anything at 110%.
Meloni's plans: single Superbonus at 70-80%
According to the latest statement by the Fdi leader, once credits unlocked of tax accumulated in the tax drawers of companies with the elimination of the solidal responsibility, the next step is to reorganize the entire set of building bonuses. On the one hand by simplifying the rules, on the other by reducing the amount of the bonus obtainable, directing the concessions mainly towards the first home. The goal will be that of a single rate of around 70-80% (maximum).
