It is certainly not a record, but only art. 9 of the 2022 Budget Law has received 440 proposals for amendments, one of which has been presented (and already approved with a positive opinion from the State Accounting Office) by the Government.
Superbonus 110%: the proposed amendments
As often happens on topics of great interest such as the 110% superbonus, every single senator wanted to have his say by proposing changes that in the vast majority of cases tend to make art more organic. 119 of the Law Decree n. 34/2020 (Relaunch Decree), considering the number of disjointed changes arrived in the last year and a half:
- by the Decree-Law 14 August 2020, n. 104 (August Decree) converted with amendments by Law 13 October 2020, n. 126;
- by the Law of 30 December 2020, n. 178 (Budget Law 2021);
- by the Decree-Law 22 March 2021, n. 41 (Sostegni Decree) converted with amendments by Law 21 May 2021, n. 69;
- by the Decree-Law 6 May 2021, n. 59 converted with amendments by Law 1 July 2021, n. 101;
- by the Decree-Law 31 May 2021, n. 77 (Simplification-bis Decree or PNRR Governance) converted with amendments by Law no. 108;
- by the Decree-Law 11 November 2021, n. 157 (Anti-fraud decree) which is expected to be converted into law.
440 proposed amendments that do not bode well in a process of defining the Budget Law that is always long, tortuous and often ends with a vote of confidence by the two houses of Parliament. For the record, the structure of the 2022 Budget Law is different from previous years which, unlike the recent past, consists of 219 articles divided into specific sections, titles and heads (and not a single article with infinite paragraphs disjointed and without any organic logic).
Superbonus 110%: the Nugnes-La Mura amendment proposal
Among the proposed amendments, the one presented by Senators Paola Nugnes and Virginia La Mura, both of whom escaped from the 5 Star Movement and are currently members of the Mixed Group, is an interesting freelance architect and the second is a consultant.
We now go to the amendment with which it is proposed to fully replace art. 119 of the Relaunch Decree with a new article that:
- reorganizes the structure, making it easier to read and understand;
- extends the superbonus to 31 December 2023 for condominiums and multi-family buildings and to 31 December 2022 for individuals, subsequently providing for an “sine die” extension anchored to increasing ISEE bands.
Superbonus 110%: new structure for art. 119
The structure of art. 119 is revised providing in particular (only the most interesting changes):
- in paragraph 1 all superbonus interventions (eco, earthquake, towing and towing);
- paragraph 4 includes the superbonus (eco, earthquake, towing and towing) buildings without an energy performance certificate because they lack coverage, one or more perimeter walls, or both, provided that at the end of the interventions, which must also include those of which external insulation, even in the event of demolition and reconstruction or reconstruction on existing grounds, reach an energy class in band A;
- paragraph 5 defines the requirements for the 110% eco-bonus (all);
- all time limits are defined in paragraphs 8 and 8-bis;
- in paragraph 9 there are all the beneficiaries.
Superbonus 110%: the proposed time horizon
The proposal for a new time horizon which provides for:
- for condominiums and natural persons owning multi-family buildings (from 2 to 4 ui) it would reach 31 December 2023;
- for individuals (single-family buildings and ui) the deadline is set at 31 December 2022;
- for interventions carried out by IACPs and cooperatives, for which work has been carried out for at least 60 percent of the total intervention as of 30 June 2023, the deduction is up to 110% for expenses incurred by 31 December 2023;
- for interventions carried out by Onlus, OdV, APS, amateur sports associations and clubs until 30 June 2022.
For condominiums, natural persons owners of multi-family, single-family and ui after the established terms, a remodeling of the bonus is defined for all subsequent years as follows:
from 0 to 6,000 euros
from 6,000 to 15,000 euros
from 15,000 to 30,000 euros
Over 30,000 euros
It is somewhat surprising to read ISEE values of 6,000 euros or different ceilings that would make the activities of the professionals in charge complex especially in condominiums. But as always, we leave every comment to you.