green light for extensions for single-family homes

The press release of the Council of the European Union was expected for today and the press release of the Council of the European Union officially gave the green light to the first disbursements planned for the recovery. Therefore, the many expectations are also confirmed extensions to the super bonus 110% which had been included in Law no. 178/2020 (Budget Law 2021).

Superbonus 110% and the European Union

After the “formal” go-ahead, today the final go-ahead from Ecofin to the Italian PNRR has arrived, putting an end to the “quarrel” over the reference time horizon for the use of the 110% super bonus.

As reported by the official website of the Council of the European Union “EU economy and finance ministers today adopted the first package of Council implementing decisions on the approval of national plans for recovery and resilience. Austria, Belgium, Denmark, France, Germany, Greece, Italy, Latvia, Luxembourg, Portugal, Slovakia and Spain have been given the green light to use EU funds for recovery and resilience to boost their economies and recovering from the aftermath of COVID-19. Thanks to the adoption of Council implementing decisions on the approval of plans, Member States can conclude grant agreements and loan agreements which will allow pre-financing of up to 13% of the total amount“.

The decisions taken today by the EU Council are the last step before Member States can conclude grant agreements and loan agreements with the Commission and start receiving funds to implement their national plans. “The decisions taken in the ECOFIN Council on almost half of the national plans – he claims Andrej Šircelj, Slovenian Minister of Finance –
they represent an important step forward in the European economic recovery, as they allow Member States to conclude the first financing agreements and release pre-financing payments. With EU support, Member States can initiate the reforms and investments necessary for the recovery, strengthening and transformation of our economies. The decisions taken by the Council will allow member states to use the funds not only to emerge from the COVID-19 crisis, but also to create a resilient, greener and more digital, innovative and competitive Europe for the next generations of the EU.“.

Superbonus 110% and 2021 Budget Law

We remind you that with the publication in the Official Gazette of the 2021 Budget Law, extensions to the 110% tax deductions (superbonus) provided for by Law Decree no. 34/2020 (Relaunch Decree), some of which “outdated” by the subsequent publication and conversion into law of Law Decree no. 59/2021.

In particular, the wait concerned:

  • the “widespread” extension to 30 June 2022 to use the deductions;
  • the extension to the end of 2022 to exercise alternative options (discount on invoices and credit transfer).

We are talking about the extensions that were included in art. 1:

  • paragraph 66, letter a.1;
  • comma 67.

Extensions which, as provided for by the following paragraph 74, required confirmation by the EU. “74. The effectiveness of the extensions referred to in paragraphs 66 to 72 remains subject to the definitive approval by the Council of the European Union. The monitoring and reporting obligations envisaged in the National Plan for recovery and resilience for this project remain valid“.

The reference time horizon

Ultimately, to date the reference time horizon situation is as follows:


Deadline for 60% of the works

Final deadline

All beneficiaries (including single-family buildings)


Individuals with multi-family buildings from 2 to 4 units








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