The Budget Bill 2022 provides for the extension of the 110% Superbonus. This extension provides for different deadlines depending on the type of beneficiaries.
A first type is made up of individuals who require interventions to be carried out on single-family buildings. This group retains the possibility of benefiting from the Superbonus 110% until December 31, 2022 only in two cases:
In the event that the communication of commencement of work asseverated (CILA) has been made by September 30, 2021;
In the event that individuals require that the interventions are carried out on real estate units used as main residence and that these individuals have an ISEE not exceeding the value of 25,000 euros per year.
As for the cases of single-family buildings outside of the above, the expiration date to benefit from the Superbonus 110% is June 30, 2022.
A different regulation, however, is provided for condominiums, IACP (Istituto Autonomo Case Popolari) and cooperatives.
Condominiums and individuals who are the sole or joint owners of buildings consisting of 2 to 4 real estate units separately stacked have the opportunity to take advantage of Superbonus 110% in its full deduction until December 31, 2023.
Subsequently, this deduction will be reduced to 70% for interventions carried out in the year 2024 and 65% for interventions carried out in the year 2025.
Finally, with regard to IACPs and building cooperatives, it is expected that they can carry out the interventions included in the Superbonus 110% until the expiry date set at 31 December 2023. This is possible, however, only in the event that by June 30, 2023 the works reach a percentage of completion of the overall intervention equal to at least 60%.