The latest news on the extension of the superbonus 110 have arrived with the green light from Ecofin to the National Recovery and Resilience Plan (Pnrr), which has effectively made the various extensions of the 110 per cent super bonus arranged by Budget Law 2021 and which were awaiting the evaluation of the European Union.
In particular, it is confirmed at June 30, 2022 the extension of the superbonus 110 for the single-family property. A further extension of six months will be possible, ie until December 31, 2022, if by the end of June 2022 the works will have reached at least 60% of the total project.
For i condominiums the deadline is instead that of December 31, 2022, without being able to benefit from a further extension. The Iacp (autonomous public housing institutes) and similar entities will be able to take advantage of the subsidy until June 30, 2023, if by that date they have reached at least 60% of the total works, the deadline will pass to December 31, 2023.
With the approval of the Pnrr it becomes possible to benefit from the discount on invoice and of credit assignment until 31 December 2022, provided that the beneficiary can take advantage of the 110 percent super bonus until the end of December 2022.
The extension of the superbonus 110 for the single-family property it is therefore fixed at June 30, 2022, while for i condominiums the date to be marked is that of December 31, 2022. With regard to building interventions on a building owned with a maximum of four real estate units, it must then be remembered that, if by the end of June 2022 the works have reached at least 60% of the total project, the deadline can be extended up to December 31, 2022.
The extension of the 110 percent superbonus for the Iacp is fixed at June 30, 2023, date that slips to December 31, 2023 if more than 60% of the works were completed in June.