For i condominiums and for properties from 2 to 4 units owned by a single owner, the bonus will be 110% for another two years (until 2023) and then it will drop to 70% in 2024 and 65% in 2025. The bonus will apply to interventions carried out on the common parts of the condominium, for those carried out by individuals on the individual real estate units of the condominium or the building of the sole owner.
These are the main innovations for the superbonus contained in the Budget Law 2022 approved by the House with 414 votes in favor, 47 against and 1 abstention.
The same extensions with a reduction in the rate are provided for non-profit organizations, voluntary organizations and social promotion associations (Aps), and for demolition and reconstruction of buildings (assimilated to renovation by art. 3, paragraph 1, letter d, of Presidential Decree 380/2001 – TU Construction). For the latter, the draft required the acquisition of the qualification by 30 September 2021.
The Iacp and similar entities and housing cooperatives with undivided ownership, on the other hand, will be able to benefit from the 110% super bonus until 31 December 2023, provided that by June 2023 they have completed at least 60% of the interventions.
For works to reduce the seismic risk in Municipalities of seismic craters, the superbonus will be up to 110% until 31 December 2025.
The concessions for the charging columns for electric cars installed in condominium areas: 110% bonus with a spending ceiling of 1,500 euros (per column) for multi-family buildings or condominiums that install a maximum of 8 columns; 1,200 euros if more than 8 columns are installed. Those who choose the personal income tax deduction will have the repayment in 4 years (no longer 5).
Parallel to the deductions, the options of discount on invoice and credit transfer.
News for interventions to overcome architectural barriers: in addition to the 110% bonus as a towed intervention, there is one 75% deduction for those who install lifts and hoists in single-family homes (with an expenditure ceiling of 50 thousand euros) and in condominiums (with an expenditure ceiling of 40 thousand euros for each unit in condominiums up to 8 units, and of 30 thousand euros in condominiums over 9 units).
I have been reinserted DEI price lists among those valid for the attestation of the appropriateness of the expenses for the subsidized works with bonuses other than the superbonus. The problem created by the Anti-Fraud Decree, highlighted by the Revenue Agency e reported by businesses and professionals which had confused the insiders. In the definitive text of the Budget Law, the DEI price lists are valid for the declarations of congruity of the expenses issued on any date.
The 2022 Budget Law also contains the conversion of the DL 157/2021 Antifrodi and confirm the control measures implemented by the Revenue Agency and the recovery of undue deductions (and related penalties) within the fifth year following that of the violation.
Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.
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