extension to 2025 but with important news

Superbonus extends until 2025 but deductions decrease

Here are the latest news regarding all building bonuses.

The Super bonus was extended until the year 2025, but with decreasing rates, for condominiums.
Expected three-year extension for the Ecobonus, for the Restructuring Bonuses and for the Green Bonus; while, the Facades Bonus has been extended until 2022 but the tax deduction will be of 60%.

Furthermore, the super bonus will have a different trend depending on the type of beneficiaries.

The Superbonus for building interventions carried out in condominiums and in compound buildings from 2 to 4 real estate units, owned by a single owner, will be extended, with decreasing rates, until 31/12/2025. Specifically, the tax deduction rate will have a decreasing trend, that is 110% for expenses incurred up to 31/12/2023, 70% for expenses incurred up to 31/12/2024 e
65% for expenses incurred up to 31/12/2025.

Again, the Superbonus for building interventions carried out on villas and on individual real estate units, but with different conditions and requirements. Until 30/06/2022 the rules currently in force continue to apply.
Then, to benefit from the Superbonus from 1st July 2022 to 31st December 2022, conditions must be met.

All private subjects, outside the exercise of the business activity, who have submitted the CILAS or requested the qualifying title for the demolition and for the reconstruction by 09/30/2021, they will be able to benefit from the 110% Superbonus for expenses incurred up to 12/31/2022.

Instead, whoever presents the practices after 09/30/2021, you will be able to benefit from the 110% Superbonus until 12/31/2022, but only if it carries out interventions on a main house and has a Isee as far as 25 thousand euros. The Superbonus for the realization of photovoltaic systems connected to the electricity grid on the buildings or their appurtenances will be extended from 31/12/2021 until 30/06/2022.

The incentive relates totowed intervention from the works of energy efficiency e anti-seismic, which had not been included in the extensions provided by the last Budget Law and the Simplification Decree. Ex-Iacp buildings and undivided housing cooperatives that have completed at least 60% of the intervention as of 30/06/2023 will be eligible for the 110% Superbonus, for expenses incurred up to 31/12/2023. total.

Together with the extension of the Superbonus, the terms for taking advantage of the credit assignment and of discount on invoice. A possibility that applies only to the Superbonus, but not to the others building bonuses.

I technicians they will have to certify the appropriateness of expenses not only on the basis of the Technical Requirements Decree (Ministerial Decree of 6 August 2020), but also according to i maximum values which will be defined for some products with another decree of the Ministry of Economic Development to be approved by 01/30/2022.

For theEcobonus the deduction will range from 50% to 75%, for the Restructuring bonus 50% deduction, for the Sissabonus the deduction will range from 50% to 85%, for the Mobile bonuses deduction at 50% and the Green bonus 36% deduction, expiring on 31/12/2021, with a three-year extension and will expire on 31/12/2024.

For the furniture Bonus the expenditure ceiling on which to calculate the deduction, which in the current year had been raised to 16 thousand euros, will drop to 5 thousand euros.

Source: LAVORINCASA.it by www.lavorincasa.it.

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