The Superbonus arrives from the Raise dl, an increase of the deduction to 110% for the 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 in 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.