Three-month extension for the superbonus on villas: there will be time until 31 December 2023 for the completion of the works. News also from Poste Italiane, which announces the reopening of the assignment of credit
Three-month extension for the superbonus on single-family homes: the deadline for the completion of the works passes from 30 September to 31 December 2023. This is the new deadline to be respected in order to maintain the 110% discount.
The novelty is one of the measures approved by the Government with the Omnibus decree during the meeting of the Council of Ministers of 7 August 2023.
Among the provisions included in the last decree before the summer break, therefore, there is space for the three-month extension of the deadline set for completing the works.
The novelty affects taxpayers who, as of 30 September 2022, have achieved at least 30% of the work scheduled, a condition envisaged in order to continue to benefit from the 110% superbonus for the completion of the same.
The news of the Government is accompanied by that of Italian postwhich with the press release of August 8 announces the restart of the procedures for the purchase of tax credits.
Superbonus extension until 31 December 2023: what changes for work on single-family homes
The possibility of an extension of the superbonus had been announced for some time, even in the face of the adverse climatic situations of recent months which, in many cases, have delayed the continuation of the construction sites already underway.
The Omnibus Decree approved on 7 August therefore confirms the longer term granted for the completion of the works. The deadline of 30 September is therefore replaced by the new deadline of 31 December 2023with an additional three months available to close the works and complete the payments.
Nothing changes in terms of requirements: the taxpayers who, as of 30 September 2022, have completed the at least 30% of the total interventiono and who will therefore be able to take advantage of the possibility of completing everything by the end of the year, maintaining the superbonus with a rate of 110%.
In fact, it should be remembered that for those who started the works from 1 January 2023, the superbonus on single-family homes is equal to the 90% of the expenses incurredand provided that specific requirements are met, including the income limit of 15,000 euros, parameterised on the basis of the composition of one’s family unit.
In any case, the definitive text of the decree approved by the Government and its publication in the Official Gazette are awaited for confirmation of the new developments envisaged.
Poste Italiane reopens the credit transfer platform
The innovations introduced by the Omnibus decree are accompanied by the press release issued on 8 August by Italian postwith which the reopening of the credit transfer was announced for some categories of taxpayers.
In particular, the press release highlights the reopening of the tax credit purchase service, which will start from the first days of October. The tax credits will be acquired exclusively with reference to natural persons and for the first transfers, for an amount maximum of 50,000 euros.
The channel for the purchase of tax credits relating to the superbonus and home bonuses had been closed by Poste Italiane on 7 November 2022. Now, with the news announced, the start of a new phase for the transfer of credits accrued by taxpayers, in compliance with the limits currently envisaged.