The instructions from the Revenue Agency are ready to request the non-repayable contribution on the 90% Superbonus, for expenses from 1 January to 31 October this year on properties used as first homes and common areas of condominiums. This is the contribution reserved for owners (or holders of other right of enjoyment) with an income of up to 15 thousand euros, introduced by the aid-quater decree with regard to 10% of non-subsidized expenses.
A provision, signed by the director of the Revenue Agency, Ernesto Maria Ruffini, establishes the terms and methods for sending the application which must be submitted from 2 to 31 October via a web procedure which will be available in the reserved area of the Revenue Agency website. ‘Agency, directly from the applicant or through an intermediary.
The relief is reserved for natural persons who in 2022 had a reference income, calculated on the basis of the criteria introduced by the Quater Aid Decree, not exceeding 15 thousand euros, holders of property rights (or real rights of enjoyment) on ‘property that has been the subject of building interventions that benefit from the 90% deduction. Furthermore, the real estate unit subject to the interventions must be used as the applicant’s main residence.
The basis for calculating the amount of the contribution is the amount of expenditure left to be borne by the applicant out of a maximum eligible expenditure incurred of 96 thousand euros. The amount of the contribution requested, therefore, will be equal to 10% of the eligible expenses incurred by the applicant up to a maximum of 9,600 euros. The amount of the bonus awarded will be determined based on the number of applications submitted: the financial resources, equal to 20 million euros (article 9, paragraph 3, of Legislative Decree no. 176/2022) will in fact be divided based on the percentage ratio between the the amount of resources available and the overall amount of contributions requested.
The distribution percentage will be communicated, with a subsequent provision from the director of the Revenue Agency, by 30 November 2023. The provision also includes among the beneficiaries of the relief the heirs who retain material and direct possession of the property, in relation to the interventions supported by the deceased. The application form, published today, requires the applicant to declare that they meet the requirements for the provision of the contribution and to indicate, among other things, their tax code (or that of the deceased in the case of an heir) and the IBAN of your current account.
Upon submission of the request, an initial receipt will be issued which communicates the acceptance, followed by communication of the outcome of the request.