Superbonus 2023: details and extensions.

The most important normative references are the DL 176/2022, Aid-quater decree, and the Add n° 197/2022, known as the Budget Law 2023. In general, the former has brought the superbonus since 110% al 90%, However, both the latter and Law no 197/2022 identify some cases in which the Superbonus will continue to apply in full 110%. Such cases are associated with construction work

• other than those carried out by the condominiums for which, at the date of 25 November the sworn communication of the beginning of the works has been made (WHAT);
• carried out by condominiums for which the shareholders' meeting resolution that approved the execution of the works was adopted on a date prior to the date of entry into force of the aforementioned decree-law and which on the date of 31 December 2022 the CILA has been carried out;
• carried out by condominiums for which the resolution of the shareholders' meeting that approved the execution of the works was adopted on a date between that of entry into force of the aforementioned decree-law and that of 24 November 2022, and that on the date of 25 November 2022 the CILA has been carried out;
• involving the demolition and reconstruction of buildings for which at the date of 31 December 2022 the application for the acquisition of the qualification has been presented

For work carried out on single-family buildings (independent real estate units located inside multi-family buildings), the Superbonus drops to 90% with effects on the expenses incurred during the year 2023 under specific conditions:

• the taxpayer is the owner of the property right or the real right of enjoyment on the real estate unit (usufruct, use, dwelling, emphyteusis),
• the same real estate unit is used as a main residence,
• the taxpayer has a reference income not exceeding 15.000 euro.

For interventions carried out by condominiums, the deduction is also for expenses incurred by 31 December 2025, according to the percentages shown in the list below:

• 110 % for those incurred by 31 December 2022,
• 90 % for those incurred during the year 2023,
• 70 % for those incurred during the year 2024,
• 65 % for those incurred during the year 2025.