Decree-Law No. 61 of 2023 containing “urgent interventions to deal with emergencies resulting from flood events that occurred starting from May 1, 2023, as well as in the energy sector,” the so-called flood decreeHe also had an impact on Super Bonus 110%.
In fact, an extension is envisaged until December 31, 2023 to complete work on the real estate units affected by the flood for the purposes of 110% Superbonus. A change has been made to try and help buildings that have been damaged by the natural disaster in question. This way you will still be able to use it 110% off Instead of the reduced model for the majority of taxpayers (90%).
Flood Decree and Superbonus
Among the various measures provided for in the flood decree there are also Postponement until December 31, 2023 To finish the work done, but only in order Property located in flood affected areas. The change is included in Section 1 and provides for the premium bonus to be kept at 110% (thus, lowering the reduction to 90% of the contemplated rebate for all taxpayers).
At the same time, the deadline for completion of the detached house works, scheduled for 30 September, has been pushed back to 31 December 2023.
Who can benefit from the extension?
The municipalities referred to in Appendix 1 of the respective Three Provinces Ordinance can benefit from the provisions of the Flood Decree, the full cut-off and the extension until December 31: Emilia-Romagna, Marche and Tuscany.
As we know, the hardest hit was Emilia-Romagna and the benefits concerned specific municipalities located in the provinces of Ferrara, Forlì-Cesena, Bologna, Ravenna and Rimini. As far as the Marquesas are concerned, these are some municipalities in the province of Pesaro-Urbino and Tuscany, and some municipalities in the province of Florence.
The extension provided for in the Flood Ordinance will, in any case, be one-time and limited in time in view of the extraordinary event which gave rise to it. But above all, it is only envisaged for the municipalities included in Appendix 1 of the same decree.
It is past time to complete the work on the detached houses From September 30 to December 31, 2023 But on condition that 30% of the planned works will be completed as of September 30, 2022.
As for postponing the reduction of deductions, the index will be moved for a year and 110% off until December 31, 2023.
In all other cases, the discount for 2023 has fallen to 90%, a percentage that is expected to drop further in the coming years: to 70% in 2024 and 65% in 2025.
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