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    Under Secretary of Finance, Federico Freni, clarified some of the interpretative doubts raised by a Democratic deputy in the Chamber’s Finance Committee, regarding the passage of Article 119 of the 2022 Budget Act on the extension of the extension period. Superbonus 110% for single family homes.

    Brickworker Construction worker build accurate brick wallPossible extension of Super Bonus 110% to one family Finds a critical stopping point by the government the Dragon. Posted by Undersecretary of the Ministry of EconomyAnd the Federico brakesin response to a question from Gian Mario Fragomelli (Pd) In Committee Finance at home.

    Superbonus 110%: Stop the 2025 extension for single family homes

    handyman-used-hole-installation-professional-worker-on-construction-site-concept-electrical-handymanquestion for Gian Mario Fragomelli He was born because of the mysterious wording of Paragraph 8 bis of Article 119 of the re-launch decreewhich contains the file Super Bonus Extension 110% until the December 31, 2025but only in some cases, including interventions carried out by condominiums and the sole owners of two- to four-unit buildings.

    Among the cases provided for by law, interventions were carried out “on buildings subject to Demolition and reconstruction‘, which at first seemed to include all kinds of buildings, including one familyAnd not just condominiums and the like.


    Read also: Superbonus 110% 2022: How it works and what’s new


    However, the Undersecretary of MefAnd the Federico brakesstated that:

    It should be noted that demolition and reconstruction interventions were explicitly referred to in the first sentence of paragraph 8 bis mentioned above, which governs interventions in buildings other than single-family buildings.

    This means that the passageArticle 119 In the object refers to Condominiums and buildings for one ownerBut with multiple real estate units. Small villas and detached units are the subject of another paragraph of the same paragraph.

    SAL confirmed as of June 30th

    Construction worker - 569149_1920at one family Rather, it refers to the discipline referred to in the second sentence of the same provision. So, also for Demolition With the reconstruction it will be possible to reach December 31, 2022“provided that in the date June 30, 2022 The works were carried out with at least 30% of the total intervention.”

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