Carrello 0
The blog of Windowo

Superbonus 110%: what it is and the 4 new features of 2022

by Elia Caneppele 24 April 2022 commenti (0) scrivi commento

Superbonus 110%: what changes? Discover the 4 News of 2022.

The now famous Superbonus 110% changes its characteristics in a non-marginal way: the system of rules connected to building bonuses is improved.

All doubts about Superbonus 110%, Super Ecobonus 110% and Super Sismabonus 110% are clarified in our complete guide on this particular type of building concession also concerning the window bonus.

Superbonus 110%: cos'è e le 4 novità del 2022

What is the Superbonus and what are the advantages of the 110% deduction?

Let's start by briefly explaining what the Superbonus 110% is.

The Superbonus 110% (also called Super Ecobonus or Super Sismabonus depending on the type of intervention envisaged) is a tax advantage born from the Relaunch Decree (also called the 110 percent law) which allows the 110% deduction in the context of specific interventions aimed at to:
  • improve energy efficiency;
  • reduce the seismic risk;
  • installation of photovoltaic systems or infrastructures for charging electric vehicles.

Since its inception, this super bonus has included 2 important innovations:
  • Transfer of the tax credit to banks or financial intermediaries;
  • Discount on invoice from the supplier of goods or services related to the interventions.

What are the driving interventions Ecobonus 110% and Super Sismabonus 110%?

There are some driving interventions performed on condominiums or homes:
  • thermal insulation of surfaces;
  • anti-seismic interventions;
  • replacement of air conditioning systems.

For more information you can see the section on Superbonus 110 Agenzia delle Entrate .

How to take advantage of the concessions?

The taxpayer can:
  • pay the intervention, with direct deduction from IRPEF of 110% of the expenses incurred, to be divided into five annual installments of the same amount;
  • pay the intervention by transferring the tax credit to a bank or financial intermediary;
  • access the direct discount on the invoice (if the executing company accepts) for a maximum amount equal to the value of the consideration.

For interventions that do not fall within the Super Ecobonus or Super Sismabonus 110%, the previously envisaged percentages of deductions are still valid.

Who can take advantage of the Super Ecobonus 110% and Super Sismabonus 110%?

The deduction is up to the subjects who own or hold the property , such as:
  • owner, even if of bare ownership only
  • holders of other right of use,
  • tenant / lessee or the holder of a registered loan for use as long as in possession of consent.

110 percent bonus, they can:
  • Condominiums;
  • Natural persons;
  • Sports associations and clubs;
  • Non-profit organizations of social utility;
  • Autonomous public housing institutes.

Superbonus 110% news: here are the 4 things you need to know

The aforementioned anti-fraud measures have started in May.

In fact, this Anti-Fraud Decree binds the taxpayer to make a compliance certificate and to certify the adequacy of expenses. All this is valid when you want to access the discount on the invoice or credit transfer.

In addition, there will be the long-awaited extension for single-family homes , from 30 June to 30 September.

Among the most important innovations is the identification code that identifies tax credits. Obviously it aims to limit fraud as much as possible. The same objective is also for the prohibition of fractional sales and the obligation to indicate in invoices and contracts (construction sites over 70 thousand euros) that the works are carried out by companies subject to the collective construction contract.

Read on to know everything in detail.

New Super Bonus 2022: but what changes?

1 - Increases traceability and from May stop splitting

From May 1st, after the first assignment, the credits that have been transferred cannot be further unpacked . That is, they cannot be partially transferred.

Each credit will be given a unique identification code which must be communicated in any subsequent transfers. In this way it will be possible to easily trace the path made by credits by strengthening anti-fraud activities.

2 - Superbonus transfers: fourth transfer between account holders and bank

The conversion law of the Bill Decree allows the fourth transfer : it will be feasible only between the account holder and the bank only if the previous transfers have been exhausted. Changes and constraints are already being studied.

3 - Double term for options on sales and discounts

From 29 April it will be possible for private individuals to transmit options for the assignment of credit and a discount on the invoice for the 2021 interventions and 2020 installments.

4 - Indication of the National Collective Labor Agreement in invoices and contracts

For amounts exceeding 70 thousand euros starting from May 28, the concessions will be granted only if in the deed of assignment on the invoices it will be indicated that the works are carried out only by companies that apply the national construction contract . Thus a link is created between building bonuses and National Collective Labor Agreement.

This fulfillment is also important for obtaining the compliance visa.

We also recommend that you read our article dedicated to how much it costs to renovate your home .

Thanks for your attention, see you at the next building guide.

Elia Caneppele
Elia Caneppele

I'm Elia Caneppele, author of this article and founder of Windowo, the Italian shop specialising in the online sale of products for windows. My speciality is doing SEO for ecommerce and blogs, which, in simple terms, means getting people to find us on the Internet.

Since 2014 I have been a digital entrepreneur and, in addition to managing Windowo, I also deal with the communication of Autismo.it. I create content trying to convey as much value as possible to our customers.

Below I leave you the links to my social networks: I can't wait to get in touch with you personally.

Invia commento
Commenti
Nessun commento

Newsletter

Seguici

© Windowo All rights reserved - VAT: 02324570221 Software Ecommerce by Daisuke ®