Home » Bonus » Superbonus 110% ” Enhanced superbonus and reconstruction contribution: how it really works
The 2021 Budget Law has introduced numerous changes regarding the application of the 110% Superbonus, and in some cases it has also created a lot of confusion.
One of the most complex issues concerns the application of the 110% bonus for buildings damaged by seismic events that have already benefited from the contribution for reconstruction.
When and how is the Superbonus 110% applied to buildings affected by earthquakes? How does the 50% boosted Super bonus work? Is it possible to take advantage of the maxi-incentive, having already obtained the contribution for the reconstruction?
Let’s clarify the issue by referring to two recent interpellation replies issued by the Revenue Agency.
Reinforced superbonus and reconstruction contribution: analysis of two cases
In the reply to question n. 563 of 26 August 2021, the applicant intends to carry out towing and towing interventions on a property classified in category A / 7.
This property is located in Emilia-Romagna and, in May 2012, was damaged by the seismic events that hit the Region, for which a State of Emergency was declared in the Municipality.
The owner of the unit claims to have already benefited from the contribution for the reconstruction provided by the Region with the implementation of the MUDE (Single Digital Model for Construction) in 2012.
The petitioner therefore asks the tax authorities if it is possible, for interventions on the same property, to benefit from the 50% enhanced Superbonus.
On the other hand, the case presented with a more recent response to a ruling, no. 662 of 5 October 2021.
The applicant here is co-owner, together with other subjects, of a single-family building located in a Municipality in which a State of Emergency was declared for seismic events, also in 2012.
However, he affirms that he has never made use of any contribution for the reconstruction, as the building appears to have “historical testimonial value”. The petitioner let it be known that the Municipal Master Plan, for the areas thus restricted, only allows the execution of restoration and conservative rehabilitation interventions, and instead prohibits any intervention aimed at restructuring.
He therefore asks the tax authorities if it is possible to achieve energy efficiency and seismic safety measures eligible for the 110% Superbonus for single-family buildings, also benefiting from the 50% reinforced Superbonus for properties damaged by disasters.
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Superbonus and reconstruction contribution: what the legislation provides
When the 110% Superbonus entered into force, with the Relaunch Decree last year, it was expected that the properties located in the territories affected by the seismic events of Central Italy in 2016-2017 could take advantage of the 110% Superbonus, despite having already benefited from any contributions for post-earthquake reconstruction.
With the 2021 Budget Law, this concession was extended in favor of all Municipalities affected by earthquakes, for which a State of Emergency was obviously declared.
With the insertion of the paragraph 4-have e 4-quater, in fact, it is established that the Municipalities affected by seismic events for which a state of emergency has been declared can benefit from the interventions eligible for both the Super Ecobonus 110% and the Super Sismabonus 110%.
With regard to energy efficiency interventions, the wording states that all the municipalities affected by disasters after 2008. For interventions aimed at seismic reduction, on the other hand, the calamities that occurred from 1 April 2009 onwards will be considered.
Also in the Budget Law 2021 it is established that the Superbonus 110%, for these properties it will be “for the amount exceeding the contribution foreseen for the reconstruction”.
Therefore, if you have already used the so-called contributions for post-earthquake reconstruction, the maxi-bonus can only be considered as regards the expenses exceeding the contribution.
To learn more, read: “Superbonus 110 and post-earthquake reconstruction: what you need to know”
And the Superbonus strengthened by 50%?
This point must be clarified, because it is one of the topics that has created the most confusion.
The reinforced Superbonus, also introduced by the 2021 maneuver in paragraph 4-quater, grants an increase equal to 50% of the standard ceilings provided for interventions eligible for the 110% Superbonus in favor of the same buildings affected by seismic events starting from 2008 onwards , for which a State of Emergency has been declared.
In this case, however, the “strengthening” of 50% is an alternative to the contribution for reconstruction.
In fact, we can read how:
“the incentives are alternative to the contribution for the reconstruction and are usable for all the expenses necessary for the restoration of damaged buildings, including houses other than the first home, with the exception of buildings intended for production activities”.
This means that, in order to obtain the 50% increase, no contribution for the reconstruction must have been used. Or, if you have already obtained it, it will be necessary to renounce it.
It is therefore clear how, in reality, the reinforced Superbonus and the 110% Superbonus, as regards the properties damaged by seismic events, must be considered separately from each other.
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So let’s summarize all the concepts that we have explained in a simpler way.
For properties located in the territories for which a state of emergency was declared after 2008:
- If the reconstruction contribution has already been used, the Superbonus will be applicable only to the part of the expenditure that exceeds the contribution already obtained;
- If no contribution has been made for the reconstruction, the subject will be able to take advantage of the reinforced Superbonus, with a 50% increase in the expenditure ceilings for all interventions;
- In the event that the subject has obtained the contribution for the reconstruction but decides to renounce it, he will be able to obtain the Superbonus strengthened to 50%.
Reinforced superbonus and reconstruction: conclusion to the interpellations
In the first case that we have seen with the answer to question n. 563, the taxpayer claims to have already benefited from the contribution for the reconstruction. Therefore he can proceed in two different ways:
- Take advantage of the 110% Superbonus only in reference to the expense exceeding the contribution obtained;
- Formally renounce the contribution for the reconstruction, in order to benefit from the 50% enhanced Superbonus.
The second case presented to the Inland Revenue, with response no. 662, on the other hand, shows a scenario in which the subject claims to have never made use of any contribution for the reconstruction.
The property in question is located in a restricted area. In this regard, we would like to remind you that, for restricted areas, the 110% Superbonus admits the execution of towed interventions even without the main (driving) ones. This is in the event that the driving works were denied due to landscape constraints. Driven interventions (even without leading ones) will always be eligible for 110% subsidies.
To learn more, read: “Eco-bonus 110% in restricted areas: fewer rules, more concessions”
Having clarified this, and taking into account that the interventions to be carried out comply with all the requisites required for access to the Superbonus 110%, the following is established.
The person who has not benefited from the contribution for the reconstruction, will have to inquire to find out if he is entitled to obtain it. If you are not entitled to it, then you will be able to benefit from the Superbonus with increased ceilings of 50%.
If, on the other hand, the applicant is entitled to obtain the contribution for the reconstruction, he can proceed in two ways:
- Take advantage of the contribution for the reconstruction and use the Superbonus 110% for the part of the expenditure exceeding the amount paid;
- Proceed with the formal renunciation of the contribution for the reconstruction to obtain the 50% reinforced Superbonus.
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