Goodbye to the maxi discount of 110%, the Superbonus changes face. Everyone expected that the mini revolution would arrive at the end of the year with the Budget law and instead the Meloni Government has chosen to bring the times forward by more than a month, launching substantial changes on the tax break for those who renovate and carry out energy efficiency works at 'inside of Aid Quater decree approved on November 10th. The most important? The reduction of the bonus by 110 to 90% starting January 1, 2023. Here's everything you need to know about the executive-approved news.
The Superbonus drops from 110% to 90%
For condominiums, buildings consisting of 2 to 4 units, the Aiuti Quater decree anticipates the 31% deadline from 2023 December 31 to 2022 December 110. Therefore, starting from 1 January 2023 the rate of the tax deduction will drop to 90%. The reduction to 70% from 1 January to 31 December 2024 and to 65% from 1 January to 31 December 2025 remains confirmed. exception according to the decree, the rate will remain at 110% until 2025 for the interventions carried out by the non-profit organization on social and health structures.
Another important change regards i individual homeowners who will be able to access the bonus under two conditions: the works admitted to the Superbonus can only be carried out on the first home and the applicants must have an annual income of less than 15 thousand euros, a figure which is raised on the basis of the family quotient.
“We have introduced a sui principle low-middle income which will be calculated not on the basis of the traditional Isee but on the basis of the composition of the family nucleus, in this regulation there is a first hint of a family quotient ”, explained Premier Meloni at the press conference.
Superbonus for villas remains at 110% until March 31, 2023
For single-family houses, the 110% deduction remains valid until 31 March 2023. However, there is a condition in this case too: the rule only applies to those who have completed 30 percent of the work by 30 September 2022.
Superbonus: the date of November 25th
What happens until the end of 2022? The Government has introduced a transitional regime: the deduction will remain at 110% (within the aforementioned limits) for those who manage to make the sworn communication for the superbonus (Cilas) by 25 November. But first, that is to say by the date of entry into force of the new decree (publication in the Official Gazette is scheduled for the end of this week), the condominiums must have already approved the approval of the execution of the works.
Rules considered impossible to respect by insiders. The change introduced by the Government "blocks everything, but it is not only for businesses but what it generates in families, condominiums, and potential, I would say almost certain, disputes, because when you set the date of 25 November for the presentation of the notice of start of work, the communication of the start of work is the last act of a long process in which a pre-feasibility study, a project has been carried out, who pays for all this? What reaches the public is distrust of the measure, penalizing the most disadvantaged condominiums who are the ones who left last,” said Federica Brancaccio, president of Ance – the National Association of Building Builders – on Radio 24 Mattino.
The transfer of credits
The measures approved last week by the Government do not affect the issue of credit assignmentwhich therefore remain blocked.
"We will try to intervene because it is a real problem for many companies, with respect to the existing stock we will try and we are defining a way out with respect to the current situation", promised the Economy Minister Giancarlo Giorgetti, who, however, underlined: “The transfer of credit is a possibility, not a right. All those who want to take advantage of it now have the certainty of being able to take advantage of the credit deduction from income but cannot be sure that there is a bank or institution that accepts them. The idea that the tax credit is essentially money has passed but this is not the case, therefore those who have to make an investment must evaluate whether the construction company or the bank is willing to recognize the credit because if this is not the case, the project must be calculated investment in a different way”.
