The Super bonus is the tax relief governed by article 119 of law decree n. 34/2020 (Relaunch decree), which consists of a deduction of 110% of the expenses incurred starting from 1 July 2020 for the realization of specific interventions aimed at energy efficiency and static consolidation or the reduction of the seismic risk of buildings. The facilitated interventions also include the installation of photovoltaic systems and infrastructures for recharging electric vehicles in buildings.
The subsidy goes alongside the deductions, already in force for many years, due for the energy requalification of buildings (eco-bonus) and for those for the recovery of the building heritage, including anti-seismic ones (sismabonus), currently governed, respectively, by the articles 14 and 16 of the law decree n. 63/2013.
The budget law 2022 extended the concession, providing for different deadlines according to the subjects who bear the admitted expenses.
In particular, the Superbonus is up to:
- 1. until 31 December 2025in the following sizes
- * 110% for expenses incurred up to 31 December 2023
- * 70% for expenses incurred in 2024
- * 65% for expenses incurred in 2025
for i condominiums and the natural personsoutside the exercise of business activities, art and profession, for interventions on buildings consisting of two to 4 distinctly stacked real estate units, even if owned by a single owner or jointly owned by several natural persons.
This includes interventions carried out by individuals on individual real estate units within the same condominium or building, as well as those carried out on buildings subject to demolition and reconstruction.
The deduction must be divided into four equal annual installments.
Same expiration date also for the interventions carried out by Onlus (Non-profit organizations of social utility), by voluntary organizations and from social promotion associations registered in the appropriate registers.
- 2. until 31 December 2022 (with 110% deduction), for interventions carried out by natural persons on single-family buildingsprovided that as of June 30, 2022, works have been carried out for at least 30% of the total intervention
- 3. until December 31, 2023 (with 110% deduction), for the interventions carried out by Iacp (and entities with the same social purposes) on buildings, owned or managed on behalf of the municipalities, used for public housing, provided that as of 30 June 2023, work has been carried out for at least 60% of the total intervention. Same deadline also for housing cooperatives to undivided ownership for interventions on properties assigned for use to its shareholders.
As an alternative to the deduction, you can benefit from the Superbonus through one of the methods provided for by article 121 of law decree n. 34/2020. In practice, it is possible to opt for an advance contribution in the form of discount applied by suppliers of goods or services or for the credit assignment corresponding to the deduction due. This choice must be communicated to the Revenue Agency, using the model attached to the provision of the Director of the Revenue Agency of 12 November 2021.
The Superbonus applies to interventions carried out by:
- * condominiums
- * natural persons, outside the exercise of business activities, arts and professions, who own or hold the property object of the intervention
- * natural persons, outside the exercise of business activities, arts and professions, owners (or co-owners with other natural persons) of buildings consisting of 2 to 4 distinctly stacked real estate units
- * Autonomous public housing institutes (Iacp) however named or other entities that meet the requirements of European legislation on “in house providing” on properties owned by them or managed on behalf of municipalities, used for public housing
- * housing cooperatives with undivided ownership on real estate owned by them and assigned in enjoyment to their own members
- * Onlus, voluntary associations and social promotion associations
- * amateur sports associations and clubs, limited to works intended solely for buildings or parts of buildings used as changing rooms.
The IRES subjects are among the beneficiaries only in the case of participation in the expenses for driving interventions carried out on the common parts in condominium buildings.
The facilitated interventions
Main or leading interventions
The Superbonus is due in the event of:
- * thermal insulation interventions on the casings
- * replacement of the winter air conditioning systems on the common parts
- * replacement of winter air conditioning systems on single-family buildings or on property units of functionally independent multi-family buildings
- * anti-seismic interventions.
Additional or towed interventions
In addition to the driving interventions listed above, the expenses for interventions performed together with at least one of the main interventions thermal insulation, replacement of winter air conditioning systems or reduction of seismic risk. It is about:
- * energy efficiency interventions
- * installation of photovoltaic solar systems and storage systems
- * infrastructure for charging electric vehicles
- * elimination of architectural barriers (16-bis, letter e of the Tuir).
The deduction is recognized to the extent described above and must be divided among those entitled, for the expenses incurred starting from 1 January 2022, in 4 annual fees of the same amount, within the limits of the capacity of the annual tax deriving from the tax return.
As an alternative to the direct use of the deduction, it is possible to opt for an advance contribution in the form of a discount applied by the suppliers of the goods or services (discount on invoice) or by the credit assignment corresponding to the deduction due.
The assignment can be arranged in favor of:
- * of the providers of the goods and services necessary for the implementation of the interventions
- * Of other subjects (natural persons, including self-employed or business activities, companies and entities)
- * Of credit institutions and financial intermediaries.
With the provision of the Director of the Revenue Agency of 8 August 2020 (modified by subsequent provisions), the implementing provisions of articles 119 and 121 of law decree no. 34/2020 for the exercise of the options relating to the deductions due.
The new communication model of the option (with the relative instructions for filling in and the technical specifications for electronic transmission) was approved with the provision of the Director of the Revenue Agency of 3 February 2022.
to know more
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Links of interest
February 3, 2022 – Implementation provisions of articles 119 and 121 of the decree-law of 19 May 2020, n. 34, for the exercise of the options relating to the deductions due for building renovation, recovery or restoration of the facade of buildings, energy requalification, reduction of seismic risk, installation of photovoltaic solar systems and infrastructures for charging electric vehicles (provision )
December 1, 2021 – Definition of the criteria and procedures for the suspension, pursuant to article 122-bis of the decree-law of 19 May 2020, n. 34, introduced by article 2 of the decree-law 11 November 2021, n. 157, of the communications of the transfers, even after the first, and of the options sent to the Revenue Agency pursuant to articles 121 and 122 of the law decree of 19 May 2020, n. 34 (Provision) – pdf
November 29, 2021 – Urgent measures to combat fraud in the sector of tax and economic benefits – Decree-law 11 November 2021, n. 157 (circular no.16) – pdf
November 22, 2021 – The Agency’s answers to the questions on the new compliance visa obligation and certification to exercise the option for the discount on the invoice or the credit transfer are online (decree-law 11 November 2021, n.157) (Faq)
November 12, 2021 – The new model is ready to communicate the option for the sale or the discount on the invoice for the restoration of the building heritage (press release)
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