June 30, 2022: it is the deadline set for reaching 30% of the works, an essential requirement to be able to take advantage of the 110 bonus until 31 December 2022 for villas and villas (which is no longer linked to the ISEE limit). Many sectors are calling for an extension to 2023.
The numerous regulatory changes that affected the transfer of credit have caused a delay in the construction sector, also combined with increases in raw materials. Without forgetting the delay in the publication in the Official Journal of the price decree of the Ministry of Ecological Transaction.
For this reason, in-depth investigations are underway at the competent offices of the Financial Administration and other ministries to assess whether there are the spaces and circumstances for an extension of the deadline of 30 June 2022.
If there is an extension, it will most likely take place after the launch of the DEF 2022, the Economic and Financial Document.
The 2022 budget law, which extended the 110 bonus, inserted a deadline for villas and single-family homes is December 31, 2022, always and when 30% of the works have been reached by 30 June 2022. For works carried out by condominiums and natural persons on buildings consisting of two to four distinctly registered real estate units, the superbonus expires on 31 December 2023. In 2024 the 110 bonus deduction drops to 70%, while it drops to 65% for interventions carried out by 31 December 2025.
In 2022, 110 has undergone countless regulatory changes, especially when it comes to the credit transfer or invoice discount mechanism. The Sostegni ter decree has in fact established the possibility of transferring the superbonus up to a maximum of three times, with a first free transfer and the other two possible only to banks, insurance companies and accredited bodies.
Superbonus 110 includes the so-called jobs, the driving or main jobs, that is
And also the so-called driven jobs, i.e. those expenses allowed if they are carried out together with one of the driving jobs.
Grimaldi Padua
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