Rome, 23 June 2022 – Super bonus 110%signed today the new circular that takes stock with the updated rules so far on the measure, introduced by the Relaunch decree for the expenses incurred for interventions energy efficiency, reduction of seismic risk, installation of photovoltaic systems and columns for charging electric vehicles in buildings. Explanations on who are beneficiaries, on the buildings concerned, on the type of interventions, on the expenses admitted to the deduction and on the main aspects of the discount on the invoice or the assignment of credit. Systematically summarizing the Superbonus theme, after consulting the Ministry of Economic Development, Enea and the Consultative Commission set up at the Superior Council of Public Works.
In the note, the Agency recalls: following the latest regulatory changes (the last decree is dated May 17, 2022) the Superbonus applies to expenses incurred by 30 September 2022 for interventions carried out on real estate units by individuals outside the exercise of a business, art or profession, or for expenses incurred by 31 December 2022provided that as of September 30, 2022, work has been carried out for at least 30% of the total intervention.
Allowed to the facilitation of expenses which will be incurred by on December 31, 2025 by natural persons for interventions on buildings consisting of two to four distinctly stacked real estate units, owned by a single owner or co-owned by several natural persons, with a progressive decrease in the deduction percentage (110% for expenses incurred by 31 December 2023 ; 70% for expenses incurred by 31 December 2024; 65% for expenses incurred by 31 December 2025).
The bonus is also due for expenses incurred within on December 31, 2025 from condominiums, with a similar progressive decrease for the costs incurred in 2024 and 2025.