Superbonus, deductions spread over 10 years instead of 4: what changes with the extensions
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Superbonus, the repayment goes from 4 to 10 years
At the beginning, the Superbonus envisaged a deduction rate of 110% to be spread over 5 equal annual installments. The 2022 Budget Law then lowered the period for using the deduction to 4 years for all expenses incurred after 1 January 2023. This, however, made it even more difficult to obtain a refund on personal income tax for the many taxpayers who have a low tax capacity. In an attempt to help, the Ministry of the Economy has given the green light to recover the Superbonus deduction (which has gone from 110% to 90% for everyone since 2023) in 10 years instead of 4. If there are no changes to the lastly, this modification will enter into the law converting the decree.
Mar 22, 2023
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