Superbonus 110%: what changes? Discover the 4 News of 2022.
The now famous
Superbonus 110% changes its characteristics in a non-marginal way: the system of rules connected to building bonuses is improved.
All
doubts about Superbonus 110%, Super Ecobonus 110% and Super Sismabonus 110% are clarified in our complete guide on this particular type of building concession also concerning the
window bonus .
What is the Superbonus and what are the advantages of the 110% deduction?
Let's start by briefly explaining what the Superbonus 110% is.
The Superbonus 110% (also called
Super Ecobonus or Super Sismabonus depending on the type of intervention envisaged) is a tax advantage
born from the Relaunch Decree (also called the 110 percent law) which
allows the 110% deduction in the context of specific interventions aimed at to:
- improve energy efficiency;
- reduce the seismic risk;
- installation of photovoltaic systems or infrastructures for charging electric vehicles.
Since its inception, this super bonus has included 2 important innovations:
- Transfer of the tax credit to banks or financial intermediaries;
- Discount on invoice from the supplier of goods or services related to the interventions.
What are the driving interventions Ecobonus 110% and Super Sismabonus 110%?
There are some
driving interventions performed on condominiums or homes:
- thermal insulation of surfaces;
- anti-seismic interventions;
- replacement of air conditioning systems.
For more information you can see the section on
Superbonus 110 Agenzia delle Entrate .
How to take advantage of the concessions?
The taxpayer can:
- pay the intervention, with direct deduction from IRPEF of 110% of the expenses incurred, to be divided into five annual installments of the same amount;
- pay the intervention by transferring the tax credit to a bank or financial intermediary;
- access the direct discount on the invoice (if the executing company accepts) for a maximum amount equal to the value of the consideration.
For interventions that do not fall within the Super Ecobonus or Super Sismabonus 110%, the previously envisaged percentages of deductions are still valid.
Who can take advantage of the Super Ecobonus 110% and Super Sismabonus 110%?
The deduction
is up to the subjects who own or hold the property , such as:
- owner, even if of bare ownership only
- holders of other right of use,
- tenant / lessee or the holder of a registered loan for use as long as in possession of consent.
110 percent bonus, they can:
- Condominiums;
- Natural persons;
- Sports associations and clubs;
- Non-profit organizations of social utility;
- Autonomous public housing institutions.
Superbonus 110% news: here are the 4 things you need to know
The aforementioned
anti-fraud measures have started in May.
In fact, this Anti-Fraud Decree binds the taxpayer to make a
compliance certificate and to certify the adequacy of expenses. All this is valid when you want to access the discount on the invoice or credit transfer.
In addition, there will be the long-awaited
extension for single-family homes , from 30 June to 30 September.
Among the most important innovations is the identification code that identifies tax credits. Obviously it aims to limit fraud as much as possible. The same objective is also for the prohibition of fractional sales and the obligation to indicate in invoices and contracts (construction sites over 70 thousand euros) that the works are carried out by companies subject to the collective construction contract.
Read on to know everything in detail.
New Super Bonus 2022: but what changes?
1 - Increases traceability and from May stop splitting
From May 1st, after the first assignment, the credits that have been transferred
cannot be further unpacked . That is, they cannot be partially transferred.
Each credit will be given a
unique identification code which must be communicated in any subsequent transfers. In this way it will be possible to easily trace the path made by credits by strengthening anti-fraud activities.
2 - Superbonus transfers: fourth transfer between account holders and bank
The conversion law of the Bill Decree allows the
fourth transfer : it will be feasible
only between the account holder and the bank only if the previous transfers have been exhausted. Changes and constraints are already being studied.
3 - Double term for options on sales and discounts
From 29 April it will be possible for private individuals to transmit
options for the assignment of credit and a discount on the invoice for the 2021 interventions and 2020 installments.
4 - Indication of the National Collective Labor Agreement in invoices and contracts
For amounts exceeding 70 thousand euros starting from May 28, the concessions will be granted only if in the deed of assignment on the invoices it will be indicated that the works are carried out only by
companies that apply the national construction contract . Thus a link is created between building bonuses and National Collective Labor Agreement.
This fulfillment is also important for obtaining the compliance visa.
We also recommend that you read our article dedicated to
how much it costs to renovate your home .
Thanks for your attention, see you at the next building guide.
