Superbonus 110%
The Superbonus is a subsidy provided for by the Relaunch Decree which raises the deduction rate of expenses incurred from 1 July 2020 to 31 December 2021 to 110%, for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of systems photovoltaic or infrastructure for charging electric vehicles in buildings.
The new measures are added to the deductions envisaged for the restoration of the building heritage, including those for the reduction of seismic risk (so-called Sismabonus) and energy requalification of buildings (so-called Ecobonus).
Among the innovations introduced, there is the interesting possibility, instead of the direct use of the deduction, to opt for an advance contribution in the form of a discount from the suppliers of the goods or services or, alternatively, for the assignment of the credit corresponding to the deduction due.
The Superbonus applies to interventions carried out by natural persons who own or hold the property object of the intervention, condominiums and housing cooperatives with undivided ownership.
The Superbonus is due in the event of:
- thermal insulation interventions on the casings;
- replacement of heating systems of single-family buildings, real estate units of functionally independent multi-family buildings and condominium systems;
- anti-seismic structural interventions.
In addition to the driving interventions listed above, the Superbonus also includes costs for energy efficiency interventions and installation of photovoltaic solar systems if they are carried out in conjunction with at least one driving intervention.
The deduction is recognized to the extent of 110%, to be divided among those entitled in 5 annual installments of the same amount, within the limits of the capacity of the annual tax resulting from the tax return.
As an alternative to the direct use of the deduction, it is possible to opt for an advance contribution in the form of a discount from the suppliers of the goods or services (discount on the invoice) or for the transfer of the credit corresponding to the deduction due.
The sale can be arranged in favor of: the suppliers of the goods and services necessary for the implementation of the interventions; of other subjects (individuals, including self-employed or business activities, companies and entities); of credit institutions and financial intermediaries.
In order to exercise the option, in addition to the formalities ordinarily required to obtain the deductions, the taxpayer must also acquire:
- the approval of the compliance of the data relating to the documentation, issued by the intermediaries authorized for the electronic transmission of the declarations (chartered accountants, accountants, commercial experts and labor consultants) and CAFs;
- the technical certification relating to energy efficiency and seismic risk reduction measures, which certifies compliance with the technical requirements necessary for the purposes of tax relief and the appropriateness of the expenses incurred in relation to the subsidized interventions.
Sources from the competent ministry have leaked the will to extend the period of validity of the interesting facility to the whole of 2024.
