Great start of the year for the Superbonus. The interventions already admitted as deductions increased by 376% in just two months, for a total of 338 million euros. According to the new data made available by Undersecretary Riccardo Fraccaro,from December to today, the value of new construction sites has risen from 537 to 2,960 million. To take stock of innovations introduced by the Budget Law 2021, which expanded the scope of the measures and solved various problems, also comes the new Guide of the Revenue Agency, available online. In the text the point on the news, the application rules, and a series of summary tables with all the energy saving and consolidation interventions for which it is possible to obtain the deduction increased to 110%. Focus also on Agency controls.
Superbonus, first balance sheet in chiaroscuro: 200 million booked against 3.5 billion in 2019
by Antonella Donati
More time and more buildings
The list of novelties includes the extension to June 2022, the recognition of the bonus also for buildings consisting of two to four separately stacked real estate units owned by a single owner or jointly owned, the entry among the facilitated interventions of roof insulation. Buildings without an energy performance certificate (Ape) are also allowed because they do not have a roof, one or more perimeter walls, or both (in general, the collaborating buildings belonging to the cadastral category F2), provided that, at the end of the interventions, that they must also include those of thermal insulation on the casings, even in the case of demolition and reconstruction or reconstruction on existing grounds, reach an energy class in band A.
Write your question to: [email protected]
The removal of architectural barriers
With the new rules among the interventions driven by the energy Superbonus those aimed at eliminating architectural barriers, to favor internal and external mobility. The benefit is recognized regardless of the presence of disabled people, as long as there are people with at least 65 years of age in the building.
Increase for the municipalities affected by the earthquake
News also for the reconstruction of damaged buildings in all the municipalities affected by seismic events that occurred after 2008 where a state of emergency was declared. For those who have reconstruction interventions underway, in fact, the limits of the expenses incurred up to 30 June 2022 admitted to the eco-bonus and the sismabonus have increased by 50%. Previously, the increase was foreseen only for the municipalities of Central Italy hit by the earthquake of 2016 and those of Abruzzo hit by the earthquake of 2009.
Roof insulation, can it be a towed intervention for the purposes of the Superbonus?
curated by Antonella Donati
The charging stations
From 2021, three different subsidized spending limits have been revised for these systems: 2,000 euros for single-family buildings, 1,500 euros for multi-family buildings or condominiums with a maximum of eight columns, 1,200 euros for multi-family buildings or condominiums that install more than eight.
The controls
The Guide also discusses the methods of checking the Superbonus in the event of an option for the discount on the invoice or the transfer of credit. Operationally, the Agency will carry out direct checks on the cards based on selective criteria and also taking into account the operational capacity of the offices. If it is ascertained that the requisites are not met, the recovery of the amount corresponding to the deduction not due to the subject who exercised the option is triggered. The application of penalties equal to 30% of the amount not paid is foreseen. Suppliers and subjects to whom the credit has been assigned, on the other hand, are only liable for any use of the amount irregularly or to a greater extent than the sums received.
The Revenue Guide
.