Superbonus 110: the confirmations and news of 2022

What is the Superbonus?

The Rilancio Decree of July 2020 introduced the Superbonus. Specifically, it’s a 110% deduction of costs incurred for energy efficiency measures (also through measures of demolition or reconstruction) and anti-seismic (also for the realization of continuous structural monitoring systems for anti-seismic purposes) in your own condos and individuale houses.

In this article, let’s see which measures does it include and what are the news introduced by the Budget Law 2022.


The operations provided for by the Superbonus 110 can be summed up in two macro areas: towing and towed. 

  • Towing operations:  
  • operations of thermal insulation of vertical, horizontal and inclined opaque surfaces that affect the building envelope with an incidence of above 25% of the gross dispersal surface of the building or of the individual house, located inside multi-family buildings that is functionally independent and comes with one or more independent entrances from the outside.
  • operation on common parts of the buildings for the replacement of current winter heating systems with centralized systems for heating, cooling and sanitary hot water supply, condensing, with an efficiency at least equal to A Class of product provided for by the Delegated Regulation (UE) n.811/2013 of the Commission, of February 18, 2022, heat pump systems (including hybrid or geothermal plants, also combined with installation of photovoltaic systems (comma 5) and associated storage systems, i.e. with micro-generation plants or with solar connectors. The deduction is recognized also for the connection to efficient district heating systems exclusively for mountain municipality not affected by the European procedures of infringement related to the quality of air referring for not meeting the limit values of nitrogen dioxide.
  • Anti-seismic operation and reduction of seismic risk. 

Moreover, according to the Budget Law 2022, among the possible operations, it’s also included the roof insulation, without limiting the concept of dispersal surface to solely the attic room possibly existing.

  • Towed operations: 

These are eligible if performed together with at least one of the towering ones and include: 

  • operations of energy efficiency covered by the ecobonus, within the spending limits required for the legislation.
  • operation of elimination of architectural barriers, installation of elevators and freight elevators or the realization of any other advanced technology tool which can facilitate the internal and external mobility of your own house for persons with disabilities in a serious situation and for people over the age of 65 years old.
  • Installation of charging stations for electric vehicles. 

You can use the deductions of the Superbonus only for towered operations, without performing a towering operation, if there are limitations deriving from the Code of Cultural Heritage and Landscape or by building, urban and environmental regulations.

The operations included in the Superbonus 110, even if they concern the structural parts of buildings or the façades excluding the ones involving the demolition or reconstruction of buildings, constitute extraordinary maintenance and are achievable through CILA. The details of the qualifying title attested in the Cila, which provided the construction of the building object of intervention or the measure which has consented the legitimacy,meaning it’s attested that the construction has been completed earlier than September 1, 1967.

Who are the beneficiaries of Superbonus 110: 

  • condos;
  • physical persons outside the exercise of business, art or professional activities. The operations of energy upgrading shall apply to a maximum of two housing units. The norms do not apply to housing units belonging to cadastral categories A1, A8 (luxury houses, mansions, castles), and A9 (namely buildings of prominent artistic or historical value), but only for housing units not open to the public.
  • Autonomous institutes for social housing (IACP);
  • undivided property housing cooperatives, namely an asset which ownership belongs to two or more persons;
  • Third sector entities: non-profit organization, voluntary and social promotion associations. 
  • Amateur associations or sports clubs, for the operations intended only for building or parts of the buildings used for changing rooms.

The news introduced by the Business Law 2022 

For the operations in condos and real estates of the same owner, with a maximum of four apartments, the rate will remain of 110% until December 31, 2023. The rate will go down to 70% in 2024 and to 65% in 2025. The same rates and the same deadlines will be applied also to the towered operations in the apartments.

For the villas, the rate is 110% until June 30, 2022, extended to December 31, 2022, if in June the 30% of the operations is concluded.

For condos and villas in earthquake zones the deduction will be 110% until 2025.

 

Building renovation:

For the operations of building renovation, the measure of 50% deduction has been extended to December 31, 2024, up to a maximum expenditure of 96.000€. 

Specifically, these operations concern: 

  • routine maintenance (only in common parts of residential buildings, extraordinary, of conservative restoration and rehabilitation and building restructuration (of common parts of residential buildings and of common parts of single residential real estate units of every cadastral category).
  • reconstruction and restoration of the damaged building following natural disasters.
  • construction of garages and dedicated parking spaces.
  • elimination of architectural barriers.
  • prevention of illegal acts by third parties.
  • building wiring and containment of noise pollution.
  • energy saving especially with regards to the installation of plants based on the use of renewable sources of energy.
  • adoption of anti-seismic measures.
  • reclamation of asbestos and works aimed at avoiding home accidents.

Green bonus:

It has been extended until 2024 the tax relief inherent at the greening of private open areas and construction of green roofs and hanging gardens. The tax relief includes a 36% gross deduction with spending limit set at 5000€.

 

Architectural barriers:

For the implementation of operations aimed at the elimination of architectural barriers, has been set a 75% deduction until December 31, 2022, to be used in five years with differentiated spending limits: 

  • 50.000 euro for single family houses or housing units located in multi-family buildings, that are functionally independent and have one or more independent entrances from the outside.
  • 40.000 euro multiplied by the number of housing units that make up the building for the building consisting of two to eight housing units.
  • 30.000 euro multiplied by the number of housing units that make up the building for the building consisting of more than eight housing units.

 

 

 

Energy efficiency measures: 

The energy upgrading of buildings consist of a 65% tax deduction of costs incurred. In particular, it deals with IRPEF and IRES reduction granted for measures that can increase the level of energy efficiency of buildings, that concerns the costs incurred for:

  • Reduction in energy demand for the heating: maximum deduction 100.000 €;
  • thermal improvement of the building (windows, including fixtures, insulation and floors). Maximum deduction 60.000 €;
  • installation of solar panels for hot water production: maximum deduction 60.000 €;
  • substitution of winter heating systems with systems equipped with condensation heaters and contextual development of distribution system: maximum deduction 30.000 €.

Furniture bonus

There is a 50% deduction for the purchase of furniture aimed at the building renovation. In particular, it deals with furniture and large household appliances of at least A+ CLASS, ovens of at least A class, for equipment for which is provided for the energy labels, aimed at furnishing of the property object of restoration.

The spending limit is 10.000€ for 2022, 5.000€ for 2023 and 2024.

Façade Bonus: 

The Business Law 2022 extends for the 2022, the so-called façade bonus, with a deduction reduced from 90% to 60%, without a fixed spending limit.

Invoice discount:

As an alternative to the mentioned deductions, it’s possible to request an invoice discount for costs incurred from 2020 to 2025. Agreeing with the supplier, it will be possible to get a discount of maximum amount equal to the cost to be borne, that the same supplier can recover in the form of a tax credit. You can also opt for assignment of the claim to third parties (physical, banks, financials).

The paperwork for the assignment of the credit that concern the year 2021 must be communicated to the Revenue Agency within March 16, 2022. 

The option of tax credit is possible up to 2024 for the following operations:

  • building restructuring interventions;
  • Energy upgrading;
  • anti-seismic measures;
  • façade makeover;
  • installation of photovoltaic systems;
  • installation of charging stations for electric vehicles. 

Share this article:

Share on facebook
Share on linkedin
Share on twitter
Share on whatsapp
Share on pinterest
Share on email

You might be interested in:

Ecobonus 2020: complete guide to benefits

The ecobonus 2020 consist of a range of special benefits that are implemented for construction projects aimed at energy efficiency, requalification of buildings and