Goodbye to 110% with the sole exception of work certified by December 31st.
For all the others it goes directly to 70%.
The Superbonus decree passes the Chamber without modifications and therefore without any new extension.
Here is what the provision provides.
EXCEPT FOR WORK CERTIFIED BY 2023 - The 110% discount is valid for those who have made a discount on the invoice or transferred credit on all works certified by December 2023. For all other works from January 1st the deduction increases to 70%.
AID FOR LOW INCOMES WITH THE POVERTY FUND - To protect less well-off citizens and allow the conclusion of the 110% construction sites who have reached a progress level of at least 60 percent of the works by 31 December 2023, a specific contribution is envisaged, reserved for recipients of incomes below 15,000 euros.
The aid is valid for expenses incurred from 1 January 2024 to 31 October 2024.
SISMABONUS - The transfer of credit is excluded in the case of demolition and reconstruction interventions in seismic areas for which the qualification was not requested on the date of entry into force of the decree .
More detailed checks are therefore introduced to limit the benefit only to buildings actually damaged by seismic events.
ARCHITECTURAL BARRIERS - To stem fraudulent phenomena, the interventions subject to the relief are limited by clarifying which ones are referred to.
A specific certification is required to comply with the requirements, to guarantee that the works are actually carried out to break down architectural barriers.
From January 1, 2024, the transfer of credit is permitted for the common areas of condominiums for residential use and for natural persons with incomes of less than 15 thousand euros.
The income limit does not apply to people with disabilities, thus maintaining their protection.
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