Super bonus 110%, no extensions and extraordinary Sal
The 110% Superbonus has ended and the executive's closure on extensions, reopening of deadlines and extraordinary Sal appears clear.
There will not even be alternative hypotheses and the hard line that emerged in the summit between the Government and the majority which took place in the Chamber on 23 January 2024 leaves no hope.
The line is now de rigueur and the Government's attention is turned to public accounts which must be limited in use.
There is therefore no margin for interventions that involve a burden on the State coffers.
This is the response to the 130 proposals presented as a corrective to the Save-expenses decree which envisaged, among other things, also the establishment of an extraordinary Sal which should have been approved by the end of next month, which would have allowed us to still enjoy the rate at 90% or 110% for expenses incurred by the end of February.
It should be noted that some of the proposals in question had the signature of the majority, but on Saturday there was a clear about-face in this regard and the proposals in question were withdrawn.
The new line of rigor, as mentioned, is contrary to any innovation that involves a burden on the state coffers and was also confirmed yesterday.
We are now awaiting the opinion of the Minister of Economy on the proposed amendments presented, but it is very likely that everything will end in nothing and that all possible extensions to the superbonus will be blocked.
read also Superbonus 70%, 2024 guide: admitted jobs, news, how it works and requirements Amendments to mediate: the end of the superbonus Obviously the path taken up to now has led to the presentation of proposals which served above all to mediate interventions of a more technical nature .
There will be discussion, probably both on the architectural barrier bonus and on post-earthquake reconstruction, but the decisions now seem to have been made.
The only hope remaining for those who will not be able to benefit from the superbonus in its full form is the non-repayable contribution foreseen for the restructuring costs incurred in 2024 from which only incomes of less than 15,000 euros will be able to benefit, provided they have reached on 31 December 2023 a work progress of 60%.
Non-repayable contribution, what percentage? It is not yet known what percentage the amount disbursed will cover and to find out if the entire expense will be covered it is necessary to wait for the decree from the Ministry of Economy and Finance (expected by the deadline of 28 February 2024).
The non-repayable contribution for some superbonus expenses was introduced by decree 212 of 29 December 2023.
The two requirements for access are: an income of less than 15,000 euros; progress of works as of 31 December 2023 at least 60%.
The purpose of the non-repayable contribution is to cover the reduction in the deduction rate which, in 2024, will go from 90% or 110% to 70%.
It is not yet known, however, whether the benefit will be able to cover the entire reduction or will only cover it in part.
The disbursement of the non-repayable contribution, in fact, will be subject to the limits of the resources made available.