The 110% Superbonus has been extended until 2023. What it is and who is entitled to it
The news was in the air, but the official nature was lacking: the 110% superbonus was extended, according to the provisions of the Update Note of the 2021 Economy and Finance Document (NADEF) examined by the Council of Ministers, which will become “gospel” through confirmation in the 2022 Budget Law.
Superbonus 110%, by when to submit the application
To date (except for further news) the super bonus “will expire” in 2022. In particular, the June 30, 2022 there is a deadline for single-family buildings (for works carried out by individuals, non-profit organizations, voluntary organizations and social promotion associations) and the discount on the invoice / credit transfer for the whole of 2022; always on the same date is the deadline to be respected for those who benefit from the bonus to carry out building interventions on a building owned with a maximum of four real estate units. In the event that the state of the works will have reached at least 60% of the total by that date, it will be possible to extend another 6 months, (until December 31, 2022).
For condominiums there is a single deadline without the possibility of extensions, currently established for December 31, 2022.
The IACP (Autonomous public housing institutes) and similar bodies are the beneficiaries who will have more time to take advantage of the superbonus. The new deadline for them is set at June 30, 2023. Furthermore, if by that date the SAL will have reached at least 60% of the works, these entities will be able to further extend the deadline until December 31, 2023.
Superbonus, here are all the deadlines
- * single-family buildings: June 30, 2022;
- * multi-family buildings / condominiums: December 31, 2022;
- * interventions carried out by individuals on buildings consisting of 2 to 4 real estate units, even if owned exclusively or jointly: December 31, 2022 if by June 30 of the same year at least 60% of the work has been achieved, otherwise June 30, 2022;
- * interventions performed by IACP: December 31, 2023 if at 30 June 2023 at least 60% of the work has been achieved, otherwise June 30, 2023.
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