(ANSA) - ROME, NOVEMBER 25 - Time has expired for those who want to use the old 110% Superbonus.
In fact, today is the deadline to deliver the sworn communication of the start of work to the Municipality (Cila), which will still allow condominiums and small villas to take advantage of the maximum concession on the renovation.
From tomorrow, for those who want to carry out building work in their own home, the rules change: the 110% discount remains only for the part of the works carried out until the end of 2022, while from 1 January 2023 the rate drops to 90%.
Furthermore, from January the number of beneficiaries will be reduced: only condominiums and owners of villas who have an ISEE under 15 thousand euros, calculated taking into account the family ratio, will be able to access them.
(HANDLE).