superbonus 110%

Superbonus, from blocked construction sites to deadlines: the point

Some already call it the “bubble” of Superbonus. The boom in government initiative has pushed the situation beyond all expectations, ending up causing the stalemate of the practices and the blocking of construction sites. Among the most difficult nodes remains that of the assignment of credits (we also talked about it here).

The assignment of credit: where we are

The situation on the credit assignment front is alarming. According to the latest estimates, blocked credits would amount to over 5 billion euros and 70% would concern subsidized transactions with the Superbonus. Impressive numbers, even more so when you consider that in the month of July alone, 25 thousand construction sites were opened, equal to 4.5 billion new jobs. At the end of last month, the works admitted to deduction reached 38.8 billion euros, for a total expenditure of 43.7 billion euros. As for the completed works (28.2 billion), we are talking about 31 billion euros.

Those who inaugurated the construction works and currently find themselves with the construction site blocked due to the impossibility of obtaining the sale does not only risk never seeing the works completed. If you have already received from the Government the credit for the progress of works (possible when the works are completed at 30 and 60%), he may also have to repay the amounts complete with sanctions. A paradoxical situation, the price of which is paid (literally) by taxpayers, due to two main reasons linked to the incredible amount of requests received:

  1. the frequent interventions by the legislator in order to avoid scams and abuses;
  2. the introduction of a series stakes to limit the disbursement to be borne by the public purse.

The consequences

The audience of blocked construction sites has expanded beyond all measure (refinancing at risk? We talked about it here). With the real risk on the horizon for those who have obtained the ok to have pay out of your own pocket or, alternatively, of having to stop permanently. And with heavy consequences also for the construction companies.

As theANCE Sicily to The Republic, in short, the Revenue Agency could in fact ask the owners of the buildings, with the construction sites stopped for months, to return the sums received so far plus the penalties because the works have not been completed within the deadline. The National Association of Building Constructors also observes the distrust on the part of banks in the purchase of loans, “Because they still do not know how and to whom to sell them, or to cover themselves from any risks they devalue them excessively”. For every 110 euro they pay 97 and even less, “compared to 100-103 a short time ago”.

First deadline coming in September

We remind you that in order to take advantage of the Superbonus 110%, the works must be carried out by 31 December 2023 for condominiums. For those who live in detached houses and detached houseson the other hand, the date to be taken into consideration is on September 30th, deadline by which at least 30% of the work in progress must be completed as at 30 June. Overcoming this obstacle, it will be possible to continue the works until December 2022 and benefit from the maxi deduction.

From the Ministry of Economy they have already explained that it is not enough payment of 30% of the total amount of the work by 30 September 2022 to take advantage of the extension for completion by the end of the year. On the other hand, however, the other works carried out on the same building can also be included in the count of the works completed (to reach the percentage).


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