Superbonus, the deadline of 30 September 2022 for single-family homes is approaching. A SAL equal to 30 percent of the overall intervention must be reached within this period. How to calculate the percentage performed? Reference instructions and legislation.
Superbonusthe deadline for to calculate the achievement of SAL of 30 percent.
For those who have work in progress on single-family homesonly the completion of 30 percent of the planned intervention by the date of September 30th allows you to benefit from the superbonus for expenses incurred until 31 December 2022.
There verification and calculation of the SAL therefore assumes central importance in the context of building facilitations, and it is therefore good to dwell on instructions and on the legislation reference, in the light of the last news introduced with the Aid Decree no. 50/2022.
Superbonus: how to calculate the 30 percent SAL
The superbonus deadlines are contained in article 119 of the Relaunch Decree no. 34/2020, subject to numerous changes over the last period.
Paragraph 1 sets the June 30, 2022 the deadline for the use of the 110 percent deduction. Differentiated terms are however provided for in relation to the individual cases, and it is paragraph 8-bis that provides on a case-by-case basis when it is possible to access the “increased” tax bonus.
As regards single-family homes, the superbonus is recognized for expenses incurred by 31 December 2022, provided that:
“As of September 30, 2022, at least 30 percent of the total work had been carried out, the calculation of which also includes works not facilitated under this article.”
The ability to benefit from the superbonus for expenses incurred up to 31 December 2022 is therefore bound to the achievement of SAL of 30 percent by 30 September, term extended with respect to the date of 30 June previously set. A deadline set by the Aid Decree no. 50/2022, which also changed the rules for calculate the percentage of intervention reached up.
Making the calculation of the work performed becomes easierconsidering that the overall intervention enters the 30% SALand also works not included in the superbonus.
Superbonus: the total intervention in the calculation of the 30% SAL
In calculating the progress of the works, not only the works incentivized under the superbonus must be considered, but theoverall intervention which therefore includes the total number of works carried out.
An operational clarification on how to calculate the 30 percent SAL came from the Final Commission of the Technical Professions Networkaccording to which the notion of overall intervention includes all expenses deriving from the economic frameworkincluding technical ones relating to the services performed in relation to the work carried out.
It will therefore be necessary to take into account the work included in the building titleand from the general framework of the planned intervention to determine whether the minimum requirement for the extension of the works to the end of the year is reached on 30 September
Superbonus, for the extension it is not enough to pay 30 percent of the work by 30 September 2022
Citizens who are not convinced they can complete 30 percent of the work by September 30, 2022 they cannot “save” the extension at the end of the year the deadline for the completion of the intervention by paying the work in advance.
This was clarified by the Ministry of Economy during a question in Finance Committee of the House of 21 June last.
The requirement for access to the extension of the superbonus 110 per cent is that “Work has been carried out for at least 30 percent of the total intervention” by September 30th.
As highlighted by the MEF, it is therefore not enough for the purposes of the extension to 31 December 2022 the payment of the amount corresponding to 30 per cent of the works, if the same does not correspond to the actual state of the interventions.
Instead, the realization of at least 30 percent of the overall interventionconsidering that the rule refers to the percentage of works carried out.
- 5-08270 Martinciglio: Clarifications regarding the progress rate of the renovation works of the buildings for the purposes of the Superbonus 110 per cent
- Download the pdf text of the response provided by the MEF
The superbonus stops on June 30 without a 30 percent SAL by September
Once the instructions and reference legislation have been clarified, a final aspect to be explored concerns the superbonus expiry for works on single buildings and the consequences in the event of failure to complete the minimum SAL required by 30 September 2022.
On this aspect, it should be noted that for those who will not be able to complete the minimum percentage required to benefit from the superbonus until 31 December 2022, the it will stop on June 30, 2022.
This is the effect of the “phased” deadlines set out in the Relaunch Decree which, net of the various exceptions envisaged, sets the deadline for access to the superbonus at the end of June. The deduction of 110 per cent will therefore be due to the expenses documented and paid by the taxpayer by that date.
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