Superbonus, renovate a house in Tuscany
Who can benefit from it and how to access the Incentive
The Superbonus is a National Incentive provided by European Recovery Plan that allows for an allowance/deduction rate for expenses incurred for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of photovoltaic systems and in general for restructuring building costs.
An extension to the end of 2023, already approved by the CDM, should be inserted soon.
The new measures are added to the already existing deductions envisaged for the restoration of the building heritage, including those for the reduction of seismic risk (so-called Sismabonus) and energy requalification of buildings (so-called Ecobonus).
Among the innovations lately introduced, the incentive has been extended to non-resident house owners with a system of immediate transfer of the credit (in the different percentage allowances for the single intervention, (Energy efficiency, anti-seimic) resulting in an immediate discount on the restructuring cost
Broker Immobiliare Exclusive Real Estate collaborates with a team of experts in the field to give the customer the opportunity to evaluate, together with the purchase of one of our exclusive properties, which incentive can apply.
Who Can Benefit :
The Superbonus applies to interventions carried out by:
• condominiums
• individual persons, who own or hold the property object of the intervention
• natural persons, outside the exercise of business activities, arts and professions, owners (or co-owners with other natural persons) of buildings consisting of 2 to 4 distinctly stacked real estate units
• Onlus, voluntary associations and social promotion associations
• Amateur sports associations and clubs, limited to works intended solely for buildings or parts of buildings used as changing rooms.
• Individual persons or subjects fiscally not resident in Italy can benefit since they are in any case homeowners and holders of the related land income. However, since they do not produce income from work in Italy on which to operate the deduction, (tax credits) they will be able to benefit from the discount (Credit transfer)
This means that even foreign customers who want to buy properties such as Casali or Tenute through the Exclusive Real Estate Real Estate Broker can access the benefits without getting lost in the bureaucratic meanders that entail.
The facilitated interventions:
Main or leading interventions
The Superbonus is due in the event of:
• thermal insulation interventions on the casings
• replacement of the winter air conditioning systems on the common parts
• replacement of winter air conditioning systems on single-family buildings or on property units of functionally independent multi-family buildings
• anti-seismic interventions
properties belonging to the cadastral category are excluded from the benefit, by express legislative provision: A1 - Stately homes, A8 - Homes in villas, A9 - Castles and palaces
Additional or towed interventions
In addition to the leading interventions listed above, the expenses for interventions carried out together with at least one of the main thermal insulation interventions, replacement of winter air conditioning systems or reduction of seismic risk also fall within the Superbonus. It is about
• energy efficiency measures
• installation of photovoltaic solar systems
• infrastructure for charging electric vehicles
• elimination of architectural barriers (16-bis, letter e) of the TUIR).
What advantages
The deduction is recognized in the amount of 110%, in the 4 four driving interventions, to be divided among the entitled persons in 5 annual installments of the same amount for the expenses incurred, within the limits of the capacity of the annual tax resulting from the tax return.
As an alternative to the direct use of the deduction, it is possible to opt for an advance contribution in the form of a discount applied by the suppliers of the goods or services (discount on the invoice) or for the assignment of the credit corresponding to the deduction due.
The assignment can be arranged in favor of:
• the suppliers of the goods and services necessary for the implementation of the interventions
• of other subjects (general contractors, companies and entities)
• of credit institutions and financial intermediaries.
The subjects who receive the credit have, in turn, the faculty of assignment.
This possibility also applies to interventions
- recovery of the building heritage
- recovery or restoration of the facade of existing buildings (so-called bonus facades 90%,)
