Superbonus villas, within 30/9 to complete 30% of the works

On construction sites interested in the superbonus, work is done at a fast pace.

In fact, the deadline for reaching at least 30% of the work on single-family houses and single "independent and autonomous" real estate units expires at the end of the month, ie 30 September.

Achieving 30% of the planned works is necessary to obtain the 110% superbonus for this type of real estate unit.

    Those who manage to reach 30% of the works by September 30 will be able to obtain tax credit for the works completed by December 31, 2022, a date that concerns the interventions carried out by individuals on villas or even houses in multi-family buildings, but functionally independent. in systems with independent access to the outside.

For example, a condominium apartment with access from the private garden or even from the common courtyard.

    In the calculation of 30%, the Revenue Agency clarified, "it will be possible to refer to all the work" foreseen by the restructuring "and not only to those subject to facilitation", for example, the works that have already been carried out can be included in the works that provide for a 50% deduction such as the change of fixtures or the

    The actual achievement of 30% of the works must be proven by the construction manager.

And a self-certification is not enough.

The professional must sign a declaration to be attached to the construction site documentation for the completion of the works and must keep it at the disposal of the supervisory bodies.

This statement must be based on "suitable evidential documentation".

By way of example, the following are cited: the measurement booklet, the progress of the work, the photographic survey of the consistency of the work, the copy of bills and invoices.

However, the professional can use all the material that he considers useful to support the declaration.

    According to the latest Enea report, it appears that as of August 31st the entire superbonus amount so far exploited above all by condominiums and to a lesser extent by independent houses, has cost the State over 47 billion euros in deductions, which will turn into lost revenue for the next few years.

The number of certifications rose to 243,907, with a total of investments admitted to the deduction equal to 43.018 billion euro and deductions to be paid by the State for 47.32 billion euro foreseen at the end of the works.

    The aid decree bis recently released the mechanism for the transfer of credit to banks.