The Italian State’s Superbonus to replace heating and insulation for free

La Spezia - Italy - Cathedral
La Spezia – Italy – Cathedral

Superbonus 110%, the complete guide to understand how it works and who can benefit from it

The Superbonus is a subsidy introduced by the Relaunch Decree which allows the 110% deduction on expenses incurred in the period between 1 July 2020 and 30 June 2022 for interventions that improve the energy performance of a building (both condominiums and single homes ) by at least 2 classes or reduce the seismic risk.

What exactly does 110% mean? Here is a concrete example: If you incur an expense of 10,000 euros, 11,000 will be reimbursed, which are recovered through installments, all of the same amount. But let’s see exactly what the guidelines for the Superbonus 110% are: how it works, who can benefit from it, which jobs are eligible for the subsidy and how to apply.

Superbonus: when it can be requested

The interventions that make it possible to request the Superbonus can be divided into two categories: principal, i.e. thermal insulation, replacement of air conditioning or anti-seismic systems, and complementary, i.e. admitted to the deduction provided they are carried out jointly with at least one of those in the first group. Here are the details of the deductible renovations and their respective spending limits.

  • Thermal insulation interventions affecting the building envelope with an incidence greater than 25% of the surface. The maximum cost varies from € 30,000 for each apartment in a building with more than 8 residential units to € 50,000 for single-family buildings and condominium apartments with independent access.
  • Interventions for the replacement of existing winter air conditioning systems with high energy performance systems. The maximum cost is 30 thousand euros for single homes, 20 thousand euros for condominiums with less than 8 units (to be multiplied for each of them) and 15 thousand for those with more than 8 units.
  • Anti-seismic interventions included in the current Sismabonus with a spending limit of 96,000 euros per property unit as long as the homes are located in the seismic zone 1, 2 or 3.
  • Complementary interventions, i.e. those that can benefit from the 110% deduction only if carried out together with at least one of the principal interventions, are the installation of photovoltaic systems and integrated storage systems, the installation of electric columns for vehicle recharging and the replacement of windows, roofs, floors and solar shading.
  • The Superbonus is due for expenses incurred starting from January 1, 2021, also for complementary interventions aimed at eliminating architectural barriers.

Who can benefit from the 110% Superbonus

The subsidy can be requested by:

  1. Condominiums.
  2.  Individuals outside the exercise of a business, art or profession, who own or hold the property object of the intervention (owners, bare owners, usufructuaries, tenants).
  3.  Autonomous public housing institutes (Iacp).
  4. Housing cooperatives with undivided ownership.
  5. Onlus of social utility and voluntary organizations and associations of social promotion.
  6. Amateur sports associations and clubs limited to the work for the changing rooms.

How to apply for the 110% super bonus?

To be entitled to the benefit, you must comply with very specific legislation. It is necessary to ask a specialized technician for a certification, to be sent within 90 days of the end of the works and only electronically to the Enea site, which certifies the improvement of at least 2 energy classes through an energy performance certificate (Ape), ”use of materials that comply with the provisions of the law, compliance with expenditure ceilings and the fairness of the amounts spent. A similar certification is provided for anti-seismic “driving” interventions. In addition, the intervention must be paid by bank or postal transfer where the reason for the payment, the tax code of the beneficiary of the deduction and the VAT number of the recipient of the transfer are shown.

How the deduction is divided

The subdivision of the 110% deduction changes depending on when the work is carried out and the expenses are incurred.

Works carried out between 2020 and 2021: 5 annual installments of the same amount.

Works carried out by 30 June 2022: 4 annual installments of the same amount. In the case of condominiums or individual taxpayers, if 60% of the total intervention is completed by 30 June 2022, the 110% deduction will also apply to expenses incurred by 31 December 2022.

Superbonus 110%: deduction or discount

Taxpayers have the option of choosing, as an alternative to the direct use of the deduction in the tax return, a discount on the invoice by the supplier (which will recover in the form of a tax credit) or to transfer the credit corresponding to the deduction due to third parties, banks and financial institutions included.

If you opt for the sale of the the credit must be requested from a Caf (Commission for fiscal assistance) or a qualified professional for the compliance visa for the data relating to the documentation: a certificate, that is, which includes all the documentation necessary to obtain the Superbonus (including the ownership and cadastral certificate, Ape pre and post works and technical communications).

Those who only receive income subject to separate taxation or substitute tax can only avail themselves of the discount on the invoice or the assignment of the credit but not the deduction, because they do not have a gross tax to be reduced with it.

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