Superbonus villette, the 110% extension until June 2023 appears: the amendment in Milleproroghe- Corriere.it

Three more months of Superbonus at 110% for villas. For single-family homes in which at least 30% of the total work had been carried out as at 30 September 2022, the maximum subsidy of 110% could no longer be valid until 31 March but until 30 June 2023. The proposal is contained in an amendment by the Brothers of Italy to the Milleproroghe decree which is included among the ones reported in the Constitutional Affairs and Budget commissions of the Senate.

The rules in force

Currently, according to the provisions of the Aiuti quater decree and the 2023 Maneuver, the Superbonus is maintained at 110% for expenses incurred up to 31 March 2023, again on condition that, as of 30 September 2022, 30% of the work has been completed. On the other hand, 90% is due until 31 December 2023, provided that the works start from 1 January 2023.

Proposals for public housing

More time also to allow autonomous social housing institutes to take advantage of the Superbonus. In particular, an amendment by Forza Italia requires that for buildings “for which at least 60 per cent of the total work has been carried out as at 30 June 2023, the deduction of 110 per cent is also due for expenses incurred within on 31 December 2024”. The charges, equal to 100 million euros for each of the years 2023, 2024, 2025, 2026 and 2027, 30 million euros for each of the years 2028, 2029, 2030, 2031, 2032 and 2033 and 10 million euros for the 2034, would be covered by the Fund for structural economic policy interventions. A Pd amendment instead proposes that 110% of the expenses incurred up to the end of 2024 should be paid to social housing that have carried out 30% of the works by 31 December 2023 and no longer 60% by 30 June.