Superbonus 110%, to whom it belongs and for what

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ECONOMY

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Superbonus 110%, to whom it belongs and for what

From the relaunch dl here comes the superbonus, an increase of the deduction to 110% for expenses incurred from 1 July 2020 to 31 December 2021 for specific interventions, with the use of the deduction in 5 annual installments of the same amount or option for the transformation into a tax credit or discount for the amount corresponding to the deduction. In detail, explains laleggepertutti, it will be benefited by natural persons who act outside the business, arts and professions; Autonomous Institute for Popular Houses (IACP); housing cooperatives for interventions on properties owned or assigned to shareholders for use.

But what can it be applied to? The Superbonus is intended for: specifically planned energy efficiency measures; seismic risk reduction interventions; installation of photovoltaic systems; installation of charging infrastructure for electric vehicles.

In lieu of the deduction, explains laleggepertutti, taxpayers can opt for a contribution of the same amount in the form of an advance discount from the supplier; for the transformation into tax credit, with the possibility of transfer to third parties.

Attention, however: the deductions for thermal insulation and climate system replacement and energy efficiency do not apply to natural persons outside the business, art or profession, if performed on single-family buildings other than the main house.

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