From the 2 October it will be possible to apply for the Super bonus 90%. This is the non-repayable contribution on building interventions deductible at 90% in relation to expenses incurred from 1 January to 31 October of this year on properties used as first homes and common areas of condominiums. Introduced by the Aid-quater Decree with regard to 10% of non-subsidized expenses, the benefit is reserved for owners (or holders of other right of enjoyment) with an income of up to 15 thousand euros. But let's see how to apply for the 90% Superbonus.
Super bonus 90%: application from 2 to 31 October
The Revenue Agency has established with a specific provision the mode and the deadlines for applying: from 2 to 31 October via a web procedure which will be available in the reserved area of the Tax Office website, directly from the applicant or through an intermediary.
Who can request it?
The discount is reserved for natural persons who in 2022 had a reference income not exceeding 15 thousand euros, holders of ownership rights (or real rights of enjoyment) on the property which has been the subject of building interventions who benefit from the 90% deduction. The request can also be made by those who have not requested the 90% superbonus but have carried out work that would allow it.
Furthermore, the property on which the work is being carried out is themain house of the person asking the question. This also includes the heirs who retain material and direct possession of the property, in relation to the interventions supported by the deceased (the deceased person).
How to apply for the 90% Superbonus
The request can be submitted 2 from October to 31 2023, also through an intermediary authorized to consult the tax drawer, exclusively via the web through a procedure that will be available in the reserved area of the Revenue Agency website.
Il application form requires the applicant to declare that he is in possession of the requirements required for the disbursement of the contribution and which indicates, among other things, your tax code (or that of the deceased in the case of an heir) and the IBAN of your current account. It will then be necessary to indicate a series of technical information such as the cadastral data of the property, the income of the family members and the expenses incurred for the works.
Upon submission of the application, a first one will be issued receipt which communicates the acceptance of the request followed by communication of the outcome of the request. If the request is accepted, you will be able to access the 90% Superbonus.
How much is the contribution?
The contribution will be calculated based on expense incurred by the applicant, up to a maximum of 96 thousand euros. The value of the requested amount will therefore be equal to 10% of eligible expenses incurred by the applicant up to a maximum of 9.600 euros. The size of the bonus awarded will be determined based on the number of applications submitted: the financial resources are not many, equal to 20 million euros (article 9, paragraph 3, of Legislative Decree 176/2022). These will be divided among all those who apply and qualify; therefore, it may arrive even less than requested. But if requests arrive ten times the budget made available (for over 200 million euros), whoever made the request will receive 10% of what they requested, and it will continue until the funds run out.
Therefore not everyone will be satisfied: the will be given priority to those who started paying for the work first, looking at the date of the first transfer, which must be indicated when applying. There communication final on what percentage of the requested contribution will be paid to the beneficiaries (and whether everyone will get it) will arrive by 30 November 2023.
