Superbonus 110%: requirements, deductible interventions, deadlines and forms to be submitted

The forms have been published that define the methods of transmission of the certifications to be sent to request the bonus

He is about to end up run over, his mother saves him

In recent days, the Minister of Economic Development, Stefano Patuanelli, signed the implementing decree relating to the superb 110%, the measure envisaged by the relaunch decree for energy efficiency interventions in buildings. Now the Requirements decree has also arrived, which establishes all the rules relating to the interventions that can be carried out with the bonus and to the loans. And the Revenue Agency has issued a circular in which it provides further clarifications.

The bonus, we remind you, can be requested for works started from 1 July 2020 to 31 December 2021, recovering 110% of the amount spent in 5 years.

Index

The novelties of circular no. 24 / E of the Revenue Agency

The circular of the Revenue Agency has provided other information on the Superbonus of 110%, explaining that the family members and cohabitants of the owner or holder of the property who support the expense can also use it. In addition, the costs for materials, the planning and related professional expenses (appraisals and inspections, preliminary planning and inspection and prospecting expenses).

Let's see the main innovations illustrated by the circular:

• Ok to the deduction for family members and cohabitants and also to future owners - The 110% Superbonus can also be accessed by family members and de facto cohabitants of the owner or holder of the property, as long as they bear the costs of the works. However, they must be living together on the start date of the works or, if earlier, at the time the expenses are incurred. The incentive also applies to interventions on a building other than the one intended for the main residence, in which cohabitation can take place.
• The rules for VAT numbers and condominiumsi - Even those who carry out business activities or arts and professions can obtain it, but if the works involve individual real estate units and are unrelated to the activity carried out;
• Other eligible expenses - This also includes costs for materials, design and other related professional expenses (appraisals and inspections, preliminary design and inspection and prospecting costs);

Times

Explain to the Agency that the communication to take advantage of the discount or the transfer can be sent to the Revenue Agency on departure from 15 October 2020 and by 16 March of the following year to the one in which the expense is incurred The communication must be sent exclusively electronically.

Driving and towing interventions

The circular also illustrates the so-called driving and towing interventions, that is, which can only be requested in the presence of the former:

In particular, the driving interventions for which the Superbonus is due are:

• 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: the deduction already provided for by the Sismabonus is raised to 110% for expenses incurred from 1 July 2020 to 31 December 2021.

The "towed" interventions that fall under the Superbonus se performed together with at least one of the main interventions just listed are:

• energy efficiency interventions
• installation of photovoltaic solar systems
• infrastructure for charging electric vehicles

get the bonus, it is necessary that the interventions increase by at least two energy classes of the building (or one, for buildings in already high energy classes), a requirement that can be demonstrated thanks to the Energy Performance Certificate (Ape) issued by a qualified technician.

Eco-bonus at 110%, starting from 1 July requirements and interventions allowed for the incentives

With the implementing provision, sent to the Court of Auditors for registration, the forms for defining the methods of transmission of certifications and the procedure for verifying the certifications was made operational.

Eco-bonus at 110%: also applies to the purchase of air conditioners

La certificazione it must be sent to ENEA (National Agency for New Technologies, Energy and Economic Development) by the qualified technician. The transmission will be carried out once the interventions have been completed or in a state of progress of the works to the extent of at least 30% of the total economic value of the works in the estimate.

Today the Ministry of Economic Development also published the technical requirements to get the Superbonus.

Technical requirements

Thanks to a summary table we can see all the specifications. In particular:

• the type of intervention
• the regulatory reference
• the definition of the intervention
• the reference to article 2, c. 1
• the maximum allowable deduction
• the maximum eligible expenditure
• the deduction rate
• the number of years over which to spread the deduction

You can read the full Requirements Decree here and the Certification Decree here.

Here are the forms for certification and progress of the work:

Attachment 1

Attachment 2

Click here for Circular 24 / E Agenzia delle Entrate

Sources of reference: Ministry of Economic Development

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