There is no more time. For condominiums and mini condominiums it expired yesterday, Friday 25 November, the deadline established by the Government in the Aiuti Quater decree to present the Cilas (Certificate of commencement of sworn works) and benefit from the 110% superb bonus. For those who didn't make it, from today on the tax deduction will drop to 90%. The same percentage will also be enjoyed by single-family houses that have not completed at least 30% of the works by 30 September. Those who have succeeded will be able to take advantage of 110% until March 31, 2023.
Superbonus 110%: thousands of Cilas in a few hours
From the day on which the rules established by the Aid Quater decree the race has started. In two weeks have been submitted tens of thousands of applications. As reported by the Corriere, in Padua, from 11 November to 25 November 1010 Cilas were presented out of a total, from the beginning of the superbonus to May 2020, of 4000 practices. One in four. In Campania and Calabria, the regional platforms dedicated to the Superbonus are go haywire for too many accesses and dozens of offices have not been able to manage the amount of files that have arrived all together. In short, it was a nightmare week for condominiums and insiders.
Superbonus: what happens now?
For those who failed to present the Cilas by 25 November and will do so in the next few days, they will still be able to take advantage of the 110% rate on expenses incurred by 31 December 2022. From 1 January 2023 for condominiums, buildings consisting of 2 to 4 units, the rate of Superbonus will drop to 90% for expenses incurred since that date.
for detached houses instead the deduction will remain at 110% until 31 March 2023, provided that at least 30% of the works have been completed by 2022 September 30.
A further change concerns i individual homeowners that from 2023 January 90 will be able to access the 15% superbonus only under two conditions: the works admitted to the Superbonus can only be carried out on the first home and the applicants must have an income of less than XNUMX thousand euros per year, a figure that is raised on the basis of the family ratio .
These rules do not apply to buildings that have suffered earthquake damage. In fact, in the areas affected by the reconstruction, the possibility of taking advantage of the Superbonus at 110% is confirmed until 31 December 2025 for both condominiums and villas.
