Superbonus 110%: goodbye ISEE and new extension! But it’s true?

New extension coming for the Superbonus 110%! And without even the ISEE as a requirement!

This is what has been leaked recently, according to which the Government would like to evaluate one new extension for all those who have not yet had access to the Superbonus 110%, the “main” fiscal support of the various Home Bonuses made available by Government Count II and from the current Draghi government.

Also on the question of the extension the same Ing. Marcello Contu he wanted to investigate in his own video Youtube.

The Superbonus 110% is giving bad hours to those who, until a few months ago, felt safe in terms of documents, inquiries and completed declarations and ready to be delivered toRevenue Agency. And instead, with the story of the binding of the ISEE for owners or renters of villas and independent houses, many have withdrawn from the game.

Therefore, if the problem is in theEquivalent Economic Situation Indicator, we might as well try to remove it, right? But is this really the case?

In this article indeed we will try to clarify the matter, and we will explain what are the new deadlines for extensions for next year. Included the issue of farewell to ISEE. Also because, currently, the block for incomes exceeding 25,000 euros, if you are applying as the owner or tenant of a house / villa.

Superbonus 110%: but how does it work with the new extension?

The Superbonus 110% it is a rather strange building support. Not so much for what it promises, that is a tax deduction on IRPEF equal to 110% on the costs for interventions on your home.

How much for the fact that in 2021 it has practically changed its face at least once a month.

Before, a document was needed, now not anymore. Then they put gods new limits. Then one new extension. Then they put one new arrangement to have the extension of the extension.

We have come to have constraints even for the owners of villas and single-family homes, in particular the income from 25.000 euro.

Simply put, to have access to the extension of 2022 as an owner or tenant of a villa you will need to have a ISEE income of at least 25,000 euros.

Now that’s not even true anymore. Indeed, it seems instead that it is no longer needed, given that the Draghi government wants to propose an abolition of the ISEE constraint.

That is, first he puts it on, and then he takes it off. The reason for this about the ISEE issue? Let’s see it together!

Why no more ISEE for the 110% Superbonus?

The decision to head back on issue of the ISEE came out of the Finance Committee of the House, following the government’s goal of guaranteeing access to Superbonus 110% to as many categories as possible.

But we talk about the Finance Committee, therefore even if thehe decision of the Draghi Government is to remove this ISEE from the constraint of the extension for owners and tenants of villas and single-family homes, the definitive version of the Budget Law 2022, and its publication in the Official Gazette.

Otherwise it would remain in place the two-stage extension for the villas, namely:

  • June 30, 2022 for the conclusion of the work if it comes to have a income exceeding 25,000 euros.
  • December 31, 2022 for the conclusion of the work if it comes to have a income of less than 25,000 euros.

But it must be said that in the second case it should be put on the invoice any interventions, dated July-December 2022. Otherwise it would not be possible to have access to the extension.

It’s a whole series of tricks they do of the Bonus 110% a particular measure compared to all those envisaged by the Bonus House.

Superbonus 110%: but where is the trick in the new extension?

The trick is that the Superbonus 110% guarantees the extension itself when a certain percentage of work has been reached.

In fact, it is called SAL, Progress of work, and reports the percentage trend of the interventions and processes that you have requested and for which you are requesting access to the fiscal detraction.

This condition is among the requested documents for access to the tax bonus, or rather one of many. If you want to know others, I recommend that you read this deepening.

However, even the SHALL has been subject to changes, since it allows access to the extension for all cases, whether you are owner or tenant in a cottage, house, condominium or former IACP (anagram for Autonomous Institute of Popular Houses).

The SHALL for the most part it predicted until recently a percentage around 60% to have practically six extra months to finish the job.

If you didn’t get that percentage, that’s not all you could not have the extension, but you risk losing access to the bonus if you did not finish the work within the natural deadline.

In reality for the villas, that percentage was significantly lowered, always to stay in line with lthe Draghi Government’s interest in supporting the owners or tenants of the houses.

Superbonus 110% for villas: here are the latest news!

The villas for the Superbonus 110% have been the subject of discussion, or even confrontation, given that for them the closest extension of all is foreseen, that is the June 30, 2022.

However, this extension was postponed to December 2022 if you had an ISEE income of less than 25,000 euros.

Or at least, that’s still expected if the Finance Commission does not fully pursue the proposal to abolish the ISEE for the extension on the villas.

If this works, to counterbalance it however, another document will be requested from them, that is the SAL.

Yes, it is Progress of work. And in this case it will be necessary to have at least the 30% of works completed.

I would like to point out that before all the controversy regarding the ISEE, a SAL was still foreseen for the houses, but at 60%.

Now, in order to remove the ISEE, they are willing to put it back, halved. And not only. The SAL imposes the obligation of continuity and conclusion of the works. So, willy-nilly, once responsibility has been taken, the interventions must be concluded. Otherwise you lose the bonus, and pay out of your own pocket.

Because building abuses are tolerated to a certain extent.

Superbonus 110% with building abuses? Let’s see what Anti Fraud says

Let’s make it clear that the super bonus 110% tolerates building abuses, that is, the fact that some parts not yet condoned or subject to cadastral irregularities are present in his residence.

Until recently there was the total block, since it would not be allowed since Consolidated Law on Construction, but in recent months the situation has softened, a bit like what is happening with this ISEE story.

You mention them in the documentation (ie the “denunciations”) and the problem no longer exists. Just present the CILAS, Simplified Certified Commitment Notice, and from there you can to make clear the situation of your real estate.

Or rather, it does not exist if then thereThe Revenue Agency does not smell of fraud. With the new Anti-Fraud Decree, the law decree 157/2021, orders the Agency to request, if there are any suspicions of fraud to the state, a suspension of construction activities to initiate a tax assessment. This assessment can also last more than a month, and this one would lead to the suspension of the communication of credit transfers.

The interesting thing is that in this case it is the assignment of the credit, one of the options available to obtain a tax refund.

That too is a whole program, since many forget to remember the extreme difficulty in obtaining the assignment of the credit.

Superbonus 110%: is credit transfer still worthwhile?

The convenience of credit assignment is increasingly uncertain as regards the Superbonus 110%.

On the contrary, one gets the clear impression that the Draghi government are more interested in releasing this refund as deferred personal income tax deduction, and not as a loan to any bank or credit institution.

Reason? Apart from the number of intermediaries that would provide for a credit transfer, which would no longer concern the applicant and the only one Revenue Agency, but even the construction company, the professional in charge of the inquiries, the bank, the agency from collection (formerly Equitalia) and then in the end the same ADE.

Apart from the intermediaries. We are talking about a credit that in itself must be guaranteed by a bank, because it will finance it the construction company. And curiously there is no constraint for credit acceptance by banksindeed, why should they be trusted? Since in the case of incomplete documentation, work interruption, tax assessment or false statements, the ADE immediately interrupts the payment of the bonus. But not that of administrative sanctions.

Furthermore, the request for credit would put finance management in crisis, and we are already talking about well 7.5 billion euros of works subject to the Superbonus 110%, according to informazionefiscale.it.

Too bad that, between anti-fraud decree and reduction of the percentage of tax refund, who knows if all these billions will have the refund.

Superbonus 110%, but until 2022. Here’s how it is with the 2023 extension!

Another surprise on the Superbonus 110% is that we will know it with this nice three-digit percentage only until 2023.

Because from 2024 we will have to get used to two figures: 70.

Will become Superbonus 70%, and that could be a big problem for all those who want to extend their jobs also for the following years, especially if you are in a condominium or in a former IACP.

It has the advantage that there is no thereafter no distinction between condominiums and IACPs or cottages that they are: everyone will have to accept a 70% tax deduction.

And even worse 65% from 2025 onwards, until it ran out towards the end of the decade. Obviously we are talking about a very long period, which will see it to the fullest the next President of the Republic, given that there will be another Legislature in between. And a series of governments, some more and some less in favor of this construction maneuver.

Copywriter, classe 1994.
I was born in Arezzo at the first light of dawn on the last day of September.
Graduated in 2019 in Communication strategies and techniques at theUniversity of Siena, I can’t stop writing since I was 19.
Passionate about writing and graphics, even during my studies I contributed to some publications, and graphic and editorial projects, at some organizations and companies in my province of residence.
Methodical and rigorous, for me writing has always been a form of therapy, and also of prayer.

My slogan? “Always find the square”.

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