Who can request the contribution
The contribution for the 2024 Superbonus is reserved for those with a reference income not exceeding 15 thousand euros for the tax year 2023. Taxpayers must have incurred, between January and October 2024, expenses for construction interventions deductible at 70% from Irpef.
These interventions may have been carried out either onowned property or prisoner by the applicant and on common areas of the condominium. It is also necessary that, by 31 December 2023, the works have reached a state of progress of at least 60%with the option for an invoice discount or credit transfer.
The amount of the contribution, calculated at 70% of eligible expenses, has a maximum limit of 96 thousand euroswith an achievable contribution ceiling not exceeding 30% of the total expenses, for a maximum of 28,800 euros.
How to submit the application
The application for the grant must be submitted exclusively through the web portal of the Revenue Agency, available inreserved area of the site. Taxpayers can send the request independently or using an intermediary delegated to consult the tax drawer.
The application must be completed using the model approved by provision of the director of the Revenue Agency dated 18 September 2024, and includes information such as:
- the applicant’s tax code;
- tax code of the legal representative, if the beneficiary is a minor or interdicted;
- declarations certifying possession of the requirements.
The submission deadline has closed, the Revenue Agency will divide the available fund among the applicantsaccording to the quotas established and communicated by 30 November 2024.
The financial resources for the 2024 Superbonus contribution are limited to a total fund of 16,441,000 euros. The contribution will be credited directly to your current account indicated by the applicant, made out to him.
