Superbonus, the new rules: deadlines change but only for buildings with multiple real estate units

Superbonus, the new rules: deadlines change but only for buildings with multiple real estate units
Superbonus, the new rules: deadlines change but only for buildings with multiple real estate units

More time for the re-qualification of condominiums and multi-family houses, with subsidized works until 31 December 2022. For private individuals, however, it is mandatory to have carried out at least 60% of interventions by June next year. The limit jumps instead for condominiums. The news in the Fondone decree that accompanies the Pnrr. The text, on the other hand, is currently confirmed as at 30 June the deadline for the maxi-relief for the works carried out on single houses and single-family buildings, not included in the new deadline schedule.

New deadlines and work progress

The rules of the Fondone decree modify the deadlines for the end of the Superbonus provided for in relation to the subjects indicated in letters a) and c) of paragraph 8 in art. 119 of the Relaunch decree. These are condominiums, single owner buildings with multiple real estate units and IACPs. Nothing new for the subjects of letter b), ie private owners. So in fact, at least according to the text of the decree, the category introduced in January of buildings with several real estate units of a single owner, within a maximum of four, is considered “in itself”, for which the descent is now extended, in function , however, of the state of the works.

The ladder

In detail:

– condominiums: the deadline for taking advantage of the Superbonus has been postponed to 31 December 2022. Verification of the works carried out at 30 June of the same year is no longer required;

– buildings with several real estate units, up to a maximum of four, of a single owner: the expiry date is postponed to 31 December 2022 provided that at 30 June 2020 at least 60% of the project has been completed;

– public residential construction: the deadline is extended to 31 December 2023 provided that by 30 June 2023 they have reached 60 percent of the total intervention, the 110 percent deduction is also due for expenses incurred by 31 December 2023;

– single houses and single-family buildings: the deadline of 30 June 2022 for the payment of the expenses that entitle the Superbonus remains confirmed.

The rules for the extension to 2023

When the text of the decree speaks clearly to the possibility that the measure is extended for all by another 12 months: it will only be that on balance you spend less than expected. In fact, net of the six-month mini-extension that has just come into existence, the decree establishes that any lower expected charges detected by monitoring the effects of the concession “are bound to the extension of the term of use of the aforementioned concession, to be defined with subsequent legislative measures”. So if on balance the works will involve a lower cost for the State than initially assumed, there will be an extension. If, on the other hand, the measure goes well and the works begin to extend the generalized extension to the end of 2023 for all, it is excluded.

The most impactful interventions are preferred

Unless further clarification is given, therefore, the government’s idea seems to be to promote the redevelopment interventions of greater scope, and therefore of greater impact, compared to the simple replacement of heating systems, which is the most popular intervention in individual buildings. . The debate on the possibility of differentiating interventions according to the environmental impact, on the other hand, has been going on for some time and precisely in this perspective the rate of 65% reduced to 50% for some types of works has been revised. To find out if this strategy, which favors buildings with several real estate units, it will be necessary to wait for the launch of the previously announced simplifications. Indeed, the condominiums, in fact, only at stake with the works due to both bureaucratic issues and divergent interpretations of Revenue and Enea with respect to the Ministry of the Economy.

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