Super bonus and reconstruction without options
The decree first establishes a definitive stop to the possibility of using the options for all cases of Superbonusincluding the reconstruction works to be carried out in the Municipalities inside the seismic craters, unless the works are already underway, have been approved by the assembly in the case of condominiums, and the Cilas has been filed.
In earthquake areas for Superbonus interventions the rate of 110% is in force until the end of 2025. This tightening is already being contested within the majority itself, with Forza Italia parliamentarians decidedly against it and ready to ask for a revision of the rules.
At least 30,000 buildings still to be renovated would be affected by the blockade.
Demolitions and reconstructions outside seismic craters with preventive communication
Furthermore, for the demolition and reconstruction interventions, a new obligation to comply with in order to maintain the deduction. This is a measure adopted by the government to be able to have a preventive idea of the amount of benefits due and therefore the cost of this measure for the state coffers.
For those who presented the Cilas or started works close to the restriction taken on 29 December 2023 with which the blockade for interventions outside the seismic craters had already been placed, there is therefore the obligation to send a prior communication to Enea to communicate the cadastral data relating to the property subject to the interventions; the amount of expenses already incurred from January to the date of entry into force of the decree and of further expenses foreseen also possibly in 2025 for energy efficiency.
The percentages of deductions due in relation to the expenses incurred must also be indicated. The same communications in relation to the consolidation interventions must be sent to the “National Seismic Classifications Portal”. One expected fine of 10,000 euros for those who do not send the data, or the loss of benefits for works not yet started.
End of options for public construction and the third sector
Apart from demolition and reconstruction, the squeeze also involves the interventions by the Iacp on public residential buildings, those of cooperatives and of Onlusso far safe from the block.
Even in these cases, in fact, the options are only permitted for works already started or authorizations submitted before the date of entry into force of the decree.
75% barrier bonus with discount or transfer only for condominium works
Narrow even for the 75% bonus for eliminating architectural barriersstill in force until the end of 2025. Furthermore, the benefit had already been extensively revised with the decree of 29 December which had maintained the possibility of using the benefit, and the related options, only in the case of first home owners with family incomes within 15,000 euros or disabled people, and for condominium interventions, however limiting the scope of the works to the installation of lifts or interventions on stairs.
Also for this Bonus there is now a stop to the options for home works, unless they are already underway, the Cila has been submitted if necessary, or advance payments have been paid. Otherwise, the possibility still remains take advantage of the deduction. Discount or transfer, however, are still permitted for condominium works, in this case without any type of limitation regarding the start dates of the works.
No remission to performing status for 2023 expense transfers
But the squeeze also partly affects women 2023 expenses. the government has in fact decided to eliminate the possibility of taking advantage of the remission in bonis for the transfer of credit, i.e. the mechanism that allows the communication to be presented even after the deadline but within the date of presentation of the income form, against payment of a fine of 250 euros.
The remission to performing status would have effectively given six months more time to find a buyer to whom to assign the credit. Now, however, the deadline expires on April 4th. Anyone who does not find a transferee in time will only be able to take advantage of the deduction.