Superbonus 110%, how the mini postponement will work at the end of December: the rules

From the Aid quater decree, the changes to the Superbonus

Politics is the art of compromise. And so on the extension of the Superbonus, in the process of approving the Budget law, a mediation is taking shape between the technicians of the Economy, opposed to the costs, and the parties instead in favor of the sdissolution of the presentation of Cilas on December 31st (communication of commencement of work) to obtain full relief. Let us briefly recall the terms of the question: the Aid 4 decree has changed the deadlines for obtaining the Superbonus to 110%: only condominiums who presented the Cilas by 25 November following a resolution by the shareholders’ meeting adopted by 24 of November. For Cilas presented subsequently, the bonus drops to 90% for work carried out by 2023. The 70% and 65% deductions already envisaged for subsequent years remain unchanged.

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