Superbonus for individuals: what has changed from 2022

Superbonus for villas, condominiums, or multi-family buildings: new rules and restrictions from 2022 for residential property units.

With the new budget law, unless there are corrections before it enters into force, the rules for normal people Who want to apply Super Bonus.

  • for interventions on filet, from January 1 to June 30, 2022, the current requirements remain in effect (according toArticle 119 of Legislative Decree 34/2020), from July 1 to December 31, 2022 only if individuals with an ISEE amount to €25 thousand and if the property is the first home. From 2023, it will not be possible to reach the maximum deduction in any single family home situation.
  • for interventions in condominium Q in Multiple family buildings, the 110% premium bonus is applied to all residential properties with a maximum of two real estate units.

=> Superbonus, the new rules in the 2022 budget law

NSsempi my work

  • Super bonus for working on one chalet By June 30, 2022: The concession is used for both first and second homes but a maximum of two real estate units.
  • Super bonus for working on one chalet In the Second half of 2022: Only for first homes and only with ISEE in the range of 25 thousand euros.
  • Super bonus to work on condominium apartment: The discount is 110% until December 31, 2023, then drops to 70% in 2024 and 65% in 2025 for first or second homes, but a maximum of two real estate units.

The extension of the maneuver could be subject to further changes, for example through the abolition of the ISEE cap. over there Budget LawWe remind you that the approval process must be completed by the end of the year, to enter into force on January 1, 2022.

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