The 70% Superbonus represents important economic support for those who decide to invest in their home, improving its energy efficiency or seismic safety.
Thanks to the recent provision n. 431551 of 29 November 2024 of the Revenue Agency, it has been confirmed that the funds requested by the beneficiaries will be paid to 100% of the amount validly requested.
This measure is intended in particular for families with medium-low incomes, offering them a unique opportunity to carry out interventions that could otherwise be costly.
How can I access this contribution? What interventions are covered and what conditions must be respected?
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Who can benefit from the contribution?
The non-repayable contribution is dedicated to a specific group of taxpayers, i.e. those who present a total annual income not exceeding 15,000 euros. This is an important support measure to facilitate access to interventions Super bonus 2024encouraging energy efficiency and structural safety of private homes.
Eligible interventions include:
- Energy efficiency: thermal insulation works (thermal insulation), replacement of heating systems with more efficient solutions, installation of high energy performance fixtures.
- Earthquake Bonus: interventions to improve the seismic safety of buildings, in particular for those living in high-risk areas.
- Photovoltaic: installation of solar systems for the production of renewable energy and related storage.
- Charging stations for electric vehicles: infrastructures that promote sustainable mobility, facilitating the transition to less polluting vehicles.
A further access criterion is represented by progress status of works (SAL). In fact, the beneficiaries must have reached, by December 31, 2023a state of progress equal to at least 60% of the jobs expected. This requirement is fundamental to demonstrate the concreteness and effective start of the incentivized projects.
Furthermore, the costs incurred must exclusively concern residential properties and cannot be related to the exercise of business, art or profession activities. Therefore, the contribution is configured as specific help for families and individuals who wish to improve their real estate assets without burdening the family budget.
This measure not only rewards the commitment to environmental sustainability and safety, but also aims to make building interventions more accessible for those in disadvantaged economic conditions.
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How does the disbursement of the contribution work?
The disbursement of the non-repayable contribution occurs in a transparent and direct manner, following a process established by the Revenue Agency. Eligible individuals were able to submit their application by October 31, 2024 using the online platform available in the reserved area of the Agency’s official website.
The amount of the contribution payable is determined on the basis oflast validly submitted applicationprovided that it has not been waived. Thanks to the monitoring of the requests, the Agency was able to verify that the total amount of the requests was less than 16,441,000 euros allocated for this measure.
This allowed us to establish a delivery percentage equal to 100% of the requested amountwithout any proportional reduction, thus ensuring maximum benefit for applicants.
The contribution will be credited directly to the beneficiary, simplifying the timing and reducing bureaucratic burdens. The amounts requested must be in line with the expenses actually incurred, which must concern interventions included in the Super bonus 2024and must be adequately documented. Any discrepancy between the sums requested and those actually due may give rise to checks and, if necessary, to the recovery of sums not due.
In the event of an error or improper receipt of the contribution, there is a possibility of spontaneous regularization by the beneficiary, who will be able to return the sums without incurring further sanctions. This approach aims to encourage responsible management of public funds and protect taxpayers who act in good faith.
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Documentation and reference legislation
To access the non-repayable contribution linked to the Super bonus 2024it was necessary to fill in and send the specific form approved with the Revenue Agency provision of September 18, 2024. This form, accompanied by detailed instructions, has been designed to make it easier for taxpayers to complete it and ensure clarity on how to request it.
The documentation had to be sent via the restricted area of the Agency’s website, thus ensuring a traceable and secure application process.
The reference standards for this measure include:
- The article 1, paragraph 2, of Legislative Decree no. 212/2023which introduced the non-repayable contribution for expenses eligible for the Superbonus.
- The article 119, paragraph 8-bis, first sentence, of Legislative Decree no. 34/2020which regulates building interventions incentivized by the Superbonus, indicating the technical and procedural requirements for obtaining tax deductions.
- The article 38-bis of Presidential Decree no. 600/1973which regulates the recovery of credits and contributions unduly received, ensuring the correct management of public resources.
Among the documents to be attached, in addition to the application form, it was essential to present:
- Certificate of work progress (SAL)proving the achievement of 60% of the works by 31 December 2023.
- Invoices and receipts of the expenses incurred, to demonstrate that the interventions fall within those foreseen by the Superbonus.
- Declarations of conformity and, where required, technical certifications certifying compliance with the requirements for energy efficiency or seismic safety.
This documentation is essential not only for obtaining the contribution, but also for ensuring the traceability and transparency of the entire process. The current legislation aims to reward virtuous behavior and ensure that public resources are allocated exclusively to individuals in possession of the required requirements.
