Home News Superbonus, 110% remains for those who start work by 25 November

Superbonus, 110% remains for those who start work by 25 November

by admin
Superbonus, 110% remains for those who start work by 25 November

The path to be able to use the superbonus with the maxi discount of 110 percent is getting narrower. The version of the law approved in the Council of Ministers and illustrated yesterday by the Prime Minister, Giorgia Meloni, and by the Minister of Economy, Giancarlo Giorgetti, during the press conference on the new Aid decree introduces a double constraint to be respected for companies in the transitional regime and taxpayers: the sworn communication for the superbonus (Cilas) must be made by 25 November; but before, by the date of entry into force of the new decree, the condominiums must have already approved the approval of the execution of the works.

In this way, the government tries to save the companies and taxpayers who have long started the complex and articulated 110% practice and who are in fact one step away from the start of the work. For these subjects there are still two weeks to not miss the maxi discount. More difficult, if not impossible in practice, to approve the work by the date of entry into force of the decree which, between corrections, stamping of the Accounting Office and publication in the Official Gazette, perhaps leaves the space of a few days, at the latest until Thursday or Friday of next week (also to give continuity to the tax discounts on petrol). Once the condominium resolution has been approved, however, it is always necessary to remember 25 November for Cilas. A mission, as mentioned, almost impossible to keep the superbonus at 110% for energy redevelopment and building safety interventions.

See also  Work, the Dalla Riva company unrolls the banner: "We are looking for workers, now foreigners have also disappeared"

The overshoot

A deliberate choice that of the government, which yesterday with Giorgetti reiterated how the superbonus has largely exceeded the “budgets” hypothesized by the two previous governments (over 37.8 billion deviation between expenditure already covered by the public finance balances and expenditure actually authorized) , but above all it ended up favoring only taxpayers with greater spending capacity. In this sense, the double downsizing intervention should be read. The trap that reduces the bonus for expenses incurred from 1 January 2023 to 90% allows savings of 4.5 billion over 10 years. Resources that for 2.5 billion allow both to extend the 110% for the villas until March 31 for those who have completed 30% of the works by last September 30 (see the service below), and to reopen for new interventions by the “owners only” (properties granted on loan are excluded) on single-family units, provided that these are used as main dwellings and above all the taxpayer who carries out the interventions has an income not exceeding 15 thousand euros.

The family quotient

A roof that, in the intentions announced by Giorgetti, aims to restore a principle of equity on what remains of the superbonus. The limit, however, is mobile. The total family income assumed by the decree is based on a first quotient formula since it is made up of the sum of the total income possessed by the taxpayer, in the year preceding the one in which the expense is incurred, by the possible spouse and cohabiting family members (including civil unions).

Find out more

This is the prototype of a family quotient, at least according to the indications of President Meloni. The denominator, according to the draft of the decree, is calculated equal to one in the case of a family unit consisting of a single person and is increased by one if there is a second cohabiting family member; 0.5 if there is a dependent family member, 1 if there are two dependent family members and 2 if there are three or more dependent family members. Thus, for example, a taxpayer with an income of 50,000 euros, with a spouse and four dependent children, for the purposes of calculating the new quotient, will have to restate the relevant value for access to the building bonus at 12,500 euros. The same mechanism should apply, according to the draft, for the interventions on the apartments “pulled” by the works of the condominium.

You may also like

Leave a Comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.

This website uses cookies to improve your experience. We'll assume you're ok with this, but you can opt-out if you wish. Accept Read More

Privacy & Cookies Policy