MILANO – In the text in circulation of the decree for the allocation of the 30.6 billion euro of the complementary fund to the Pnrr, there are some changes to the Superbonus, already revised on several occasions (with the conversion of the Relaunch decree and therefore with the new financial one) and awaiting bureaucratic simplifications and an extension for which the government has committed itself to reaching the end of 2023, once the results of the first phase have been evaluated.
In the decree on the bottom, where the energy and anti-seismic efficiency of buildings are assigned 4.72 billion in addition to the 13.95 of the NRP, the government inserts the extension from 31 December 2022 to 30 June 2023 of the possibility of accessing deductions for public housing. It then details a temporal horizon modulated according to who makes the interventions (individuals, condominiums and public housing) and the different progress of the work. In fact, the text specifies that natural persons who at 30 June 2022 have reached 60% of the total intervention, the 110% deduction is also due for expenses incurred by 31 December of next year. In the case of condominiums, it is indicated that the 110 percent deduction is also due for expenses incurred by 31 December 2022 (without reference to the progress of the work). For public housing, on the other hand, which as of 30 June 2023 have reached 60 per cent of the total intervention, the 110 per cent deduction is also due for expenses incurred by 31 December 2023.
And the extension to the whole of 2023, loudly evoked by the supply chain so as not to block this measure that has experienced a slow start? There is also a reference to this aspect. The text specifies that “any lower charges envisaged also prospectively detected by monitoring the effects of the subsidy”, compared to the trend forecast, “are bound to the extension of the term of use of the aforementioned subsidy, to be defined with subsequent legislative measures” . Therefore, the monitoring of expenses is entrusted to the Finance authorities on the basis of the data communicated quarterly by Enea and the consequent updates of the estimates are communicated to the competent parliamentary committees of the Chamber of Deputies and the Senate of the Republic.
.