The Superbonus 110% was introduced with Decree n.34/2020 (Relaunch Decree, art.119), then converted into Law n. 77/2020. It allows to carry out building renovation interventions aimed at improving the energy of existing buildings (Ecobonus), and for improving safety from seismic risk (Sismabonus), obtaining a tax discount of 110%.
Below is the complete and updated guide on all the news of the Superbonus 110%, from the requirements to the admitted jobs.
How does the Superbonus 110% work?
The Superbonus 110%, introduced by the Relaunch decree, is an incentive that allows beneficiaries to carry out works to improve energy performance and retrain seismic safety without having to incur any type of cost.
The period of validity of this incentive is to be used for beneficiaries who carry out the renovations starting from 1 July 2020 until 31 December 2022 (in some cases until 2023).
Thanks to the Superbonus 110%, you will be able to count on a 110% deduction of the expenses incurred for the redevelopment interventions, with the limitation to no more than two properties owned.
The deductibles also include the expenses necessary for carrying out the works, such as costs relating to design, disposal and the fees of professionals and appraisals.
Those who do not want to use the tax credit have two other options to choose from: the discount on the invoice or the assignment of the credit to a third party such as banks and financial intermediaries, carrying out the work at no cost.
What are the access requirements for the Superbonus 110%?
Some access requirements (or restrictions) are required to take advantage of the Superbonus 110%:
In order to proceed with the disbursement of the bonus, an improvement of at least 2 energy classes must be guaranteed, or, if this is not possible, of a single class, but the highest achievable.
The improvement of the energy classes must be certified through an Energy Performance Certificate (APE), issued by a qualified technician.
The bonus can also be paid if the interventions contribute to reducing the seismic risk. In this case the only requirement is that the properties are located in the seismic zone 1, 2 or 3. Taking advantage of the seismic adjustment it is possible to opt for a deduction of 905 on the purchase of an anti-disaster insurance policy.
What interventions are allowed by the Ecobonus?
Driving and towed interventions are allowed in the Ecobonus. Towed interventions must be carried out simultaneously with at least one of the following driving interventions:
• Thermal insulation of the "opaque vertical, horizontal and inclined surfaces" on more than 25% of the "gross dispersing surface of the building", ie the surface that delimits it externally, or of the real estate unit placed inside of multi-family buildings and that it is independent and has one or more independent accesses from the outside. The insulating materials used must comply with the minimum environmental criteria set out in the decree of the Minister of the Environment and the Protection of the Territory and the Sea of 11 October 2017.
• Interventions on the common parts of buildings to replace existing winter air conditioning systems with centralized heating systems (for example, heat pump and condensing), cooling or domestic hot water supply.
• Interventions on single-family buildings, or on independent units in multi-family buildings, to replace existing winter air conditioning systems with alternative systems for heating (for example, condensing and heat pump), cooling or production of domestic hot water .
The driving interventions, for the Ecobonus, are listed in art. 14 of decree law 63/2013, converted by law 63/2013. Between these:
• The replacement of fixtures and the installation of solar shading;
• Installation of micro-generators for the supply of energy;
• Installation of systems for recharging electric vehicles with a maximum cost of 3 thousand euros;
• Demolition and reconstruction of a building as long as the works ensure an improvement in energy performance compared to the old building.
For the Sismabonus, the driving interventions (art.16, DL 63/2013) are:
• Generic anti-seismic works;
• Interventions to reduce the seismic risk of one or two classes;
• Interventions to reduce the seismic risk of one or two classes carried out on the common parts of condominiums or similar;
• Demolition and reconstruction of buildings by construction companies and resold within 18 months.
The spending limits of the Superbonus 110%
The spending limits relating to each type of intervention vary according to the type of building.
Spending limits for driving interventions
Among the driving interventions are included those related to the external coat for the purpose of improving thermal insulation and those related to the change of air conditioning systems. Below are the expenditure ceilings envisaged for this type of intervention, examined in detail.
Thermal insulation (coat):
for single-family or independent buildings within multi-family buildings, the maximum limit is 50,000 euros;
for properties from one to eight units, the spending limit is 40,000 euros for each unit;
if the buildings have more than eight units, the maximum deductible expenditure is 30,000 euros for each unit.
Replacement of air conditioning systems:
for single-family or independent buildings within a multi-family building, the maximum deduction is 30,000 euros;
interventions on the common parts give the right to a maximum deduction of 20,000 euros for each unit if the building has up to eight units.
if the building has more than eight units, the maximum ceiling per unit is 15,000 euros.
Expenditure ceilings for towed interventions
For the installation of photovoltaic systems, the ceiling is 48,000 euros per single property unit, with a spending limit of 2,400 euros per kW hour. The limit drops to 1,600 euros per kW hour in case of demolitions, reconstructions or new constructions;
for the installation of storage systems, the ceiling for each unit is 48,000 euros, with a limit of 1,000 euros per kW hour, and includes the cost of the photovoltaic system and the cost of the integrated storage system;
for the replacement of old windows, the maximum deduction is 60,000 euros per home
Cost limits for anti-seismic interventions
As for the Sismabonus, however, the maximum expenditure ceiling for anti-seismic interventions on the structural parts of the building remains 96,000 euros. If, instead of the deduction, it is decided to assign the credit to an insurance company with the simultaneous stipulation of a policy to cover the risk of disasters, the deduction rises from 19% to 90%. The interventions relating to the seismabonus must be certified by professionals in charge of structural design, construction management of the structures and static testing according to their respective professional skills, and enrolled in the relevant professional associations or colleges.
Who is entitled to the Superbonus 110%?
The beneficiaries who can take advantage of the 110 percent eco-bonus are:
• condominiums;
• natural persons;
• autonomous social housing institutes;
• non-profit organizations, voluntary and third sector organizations;
• the cooperatives "of dwelling with undivided ownership";
• amateur sports clubs but exclusively for the refurbishment of changing rooms.
• The bonus is valid for first and second homes in condominiums, in multi-family (but with independent entrance) and single-family buildings.
• Luxury properties are excluded (cadastral categories: A/1, stately homes; A/8, villas; A/9, historic buildings and castles).
Until when is it possible to apply for the Superbonus 110%?
Starting from October 15, 2020, it is possible to send the request, using a specific form and electronically, to the Revenue Agency and in any case by March 16 of the year following the one during which the expenses are incurred.
The Autonomous Institutes of Popular Housing (IACP) have until June 30, 2023, if at least 60% of the works have been carried out at the end of 2022.
What documents do you need to be able to apply?
The documentation required to access the Superbonus 110% is quite important and demanding, reaching up to 36 different documents, which is why it is advisable to contact professionals who can follow you step by step.
First you need the green light of the condominium to be able to carry out the work on the common parts, as well as a compliance visa by CAF and accountants to be able to proceed with the request for the bonus and the transfer of credit. However, the visa can be requested after the procedures of the Revenue Agency have started. Furthermore, the Energy Performance Certificate (APE) is required, which must be issued by a qualified technician, who certifies the initial energy class, the final one and the improvement of two energy classes (or the highest achievable) following the execution of the works. The data of the interventions must be communicated electronically, as is the communication to ENEA. The qualified technicians must also provide a certification in which they certify the technical requirements on the basis of the project and the actual implementation. For the purposes of assevering the adequacy of expenses, reference is made to the price lists identified by the decree-law of 4 June 2013, no. 63, referring to the prices prepared by the regions and autonomous provinces, to the official price lists or to the price lists of the local chambers of commerce, industry, crafts and agriculture or, failing that, to the current market prices based on the place where the interventions take place . Qualified technicians must issue this sworn statement issued at the end of the work or for each state of progress of the work.
What are the criticalities of the Superbonus 110%?
The main critical factor concerns the complete absence of cases in which building amnesty is required or, in the worst case, in which there are building abuses. In the case of elements to be remedied, the amnesty must be carried out in full on a date prior to the request for the Superbonus 110%, while in the event of building abuses, which cannot be remedied, the property must necessarily be restored as per cadastral data prior to the request. of the Superbonus 110%. The criticality is also related to the difficulty of the entire procedure, from the bureaucracy to the interventions performed. For this reason it is essential to rely on the Superbonus 110% in the hands of qualified and documented technicians.