Superbonus 110%, the 2022 budget law expands the measure. Let’s find out who the beneficiaries are and what the deadlines are for meeting them.
The tax exemption has been extended with an 110% discount for energy efficiency measures. Here are the details to know so you don’t miss an opportunity.
Extending the 2022 budget law Super Bonus 110% Adjustment of appointments based on the applicants who apply to the facility. The measure allows to obtain 110% off On Energy efficiency interventions, static uniformity or seismic risk reduction of the building. Installation of photovoltaic systems and infrastructure for recharging electric vehicles, anti-seismic interventions, and certification of conformity are some of the eligible expenditures in support. Be aware, there are deadlines to be respected which vary for each applicant.
Superbonus 110%, Recipients and Deadlines
The 2022 Budget Act states that 110% Superbonus can be ordered Until December 31, 2025 within 110% of all expenses incurred up to December 31, 2023; 70% of expenditures incurred on interventions implemented in 2024 and 65% of expenditures in 2025. These deadlines are valid For residential units and individuals who will carry out energy efficiency works in buildings consisting of two to four separately stacked real estate units.
Interventions by natural persons on a . are also included Sole Proprietorship Inside condominiums and works on buildings undergoing reconstruction or demolition. The dates mentioned also refer to the work done from Onlus, Voluntary organizations and social promotion associations.
Other deadlines must be respected
final date December 31, 2022 It is envisaged for individuals who have implemented interventions in single-family buildings respecting the requirement to carry out at least 30% of the works by 30 June 2022. December 31, 2023 This will be the deadline for the Iacp to request an 110% Superbonus for interventions on properties owned or operated by public housing municipalities. In this case, at least 60% of the work must be done by June 30, 2023. The date December 31, 2023 is also valid as a deadline for housing cooperatives Undivided ownership. Interventions are allowed in the premises designated for members.
For all cases mentioned in the paragraph, the discount is equal to 110%.
Discount alternatives
The 110% discount will be split into four equal annual installments. The discount alternative is a advance contribution Any discount offered by suppliers of goods and services purchased. Another alternative is credit assignment in an amount equal to the amount due to be disposed of in favor of suppliers, credit organizations or other subjects – natural persons, companies or entities, Italian Post. The Revenue Agency must be informed of the choice of method to be used On November 21, 2021 By filling out the appropriate form.
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