Superbonus 110%, the general extension to 31 December 2022 is coming

14/01/2021 – The National Recovery and Resilience Plan (PNRR) aims to further extend the Superbonus 110%. As part of the 12.68 billion euro program for energy and seismic efficiency of private and public buildings, 8.26 billion of new resources have been allocated, in addition to the 10.26 already available. Part of these resources will cover the cost of extending the terms of the increased deduction.

Super bonus 110%: extension to the end of 2022

Currently, as a result of the Budget Law for 2021, the Superbonus 110% applies to expenses incurred until 30 June 2022 or until 31 December 2022 for interventions on public housing buildings. Condominiums and former Iacp buildings are granted an additional six months in the event that 60% of the work has been completed before the expiry of the measure. For condominiums, therefore, the deadline can be postponed to 31 December 2022 and for public housing buildings to 30 June 2023.

The PNRR allocates an additional 8.26 billion with the aim of allowing the extension without any conditions, therefore regardless of the amount of work that has been managed.

The aim, explains the Plan, is “to substantially increase the annual savings generated by energy requalification interventions. In terms of surface subjected to energy and seismic requalification, approximately 3 million square meters of requalification per year are estimated, corresponding to approximately 1% of the total area occupied by residential buildings ”.

Schools, judicial towns and public buildings

In total, the PNRR allocates 12.68 billion for energy efficiency and building renovation. Although the most substantial part is destined for the strengthening of the Superbonus, there are another 4.42 billion euros that will be allocated to school and judicial buildings, but also to the efficiency of state-owned buildings and public housing.

500 million euros will go to structural rehabilitation program for school buildings, which provides for the digitization of learning environments through the internal wiring of schools, the improvement of energy classes and an increase in the seismic safety of buildings.

The measure, that in all it is worth more than 6 billion, aims at a renovation rate of the surface of school buildings equal to 20% of the existing assets. According to the Plan, we would thus reach 50% given the starting situation of 30% of efficient and safe buildings.

The program involves the use of 600 million for the construction of new schools replacing part of the old heritage, which will involve 20% of the existing heritage.

The Plan proposes the requalification of the housing stock of national public housing with energy efficiency interventions, aimed at achieving the passage of energy class from class G to class E, and seismic improvement interventions. According to the Government’s estimates, the intervention will be carried out on an area of ​​approximately 10,200,000 square meters, ie one fifth of the entire surface of the public residential building stock. Seismic improvement interventions will involve one fifth of this value. 2 billion euros were allocated to the measure.

The Plan also includes energy efficiency and the redevelopment of public buildings in metropolitan areas, to be defined in collaboration with the National Association of Italian Municipalities (Anci) for a value of 1.35 billion, of which 850 million new, and thestreamlining of judicial centers, to which the Plan has allocated 450 million, which will be added to the 2 million from React EU resources. The resources will allow the redevelopment of 40 buildings and the construction of judicial citadels. The measure benefits from complementary resources of 150 million from PON projects and 250 million from PON projects for the improvement of state-owned buildings.