110 villas with extension, superbonus extended until December 2022?

The 110 villa bonus could have a longer life. The 30% SAL deadline of the works by 30 September 2022 could have the hours counted.

There is, in fact, the news of amendments to the Aid decree bis which today, 13 September 2022 (except for twists), arrives in the Senate for its conversion into law. In practice, theamendment proposes the elimination of the constraint on the progress of the work to be achieved by the end of September if it intends to use the 110 villas for expenses made by 31 December 2022.

If this is done, it will certainly represent a breath of fresh air for the entire construction sector and for the clients involved in the works admitted to the tax benefit.

Bonus 110 villas, deadlines

The current law provides that the superbonus 110 single-family houses, we recall, are due for expenses incurred by June 30, 2022. However, the tax benefit is also for expenses incurred by December 31, 2022 provided that on the date of September 30, 2022 works have been carried out for at least 30% of the total intervention (so-called SAL 30%).

In the calculation of this state of progress, works not facilitated with 110 can also be included (Circular of the Revenue Agency n.23 / E of 2022)

However, deadlines are not the same for everyone. It is possible to find here the updated percentages and expirations of the superbonus.

Verification of SAL 30%

If the amendment proposing the elimination of the 30% SAL is approved, it would follow that the 110 villas bonus can also be enjoyed on expenses made by 31 December 2022, regardless of whether the percentage of SAL is respected by 30 September 2022 .

This would also make the indications given by the Monitoring Commission at the Higher Council of Public Workson how to demonstrate the achievement of 30% of the work.

In this regard, the experts indicated that the 30% SAL must be demonstrated through a declaration issued by the technician who follows the work, therefore, surveyor, engineer, architect, etc. This declaration must be accompanied by proof documents, such as:

  • measure booklet
  • photographic survey of the consistency of the works
  • copy of invoices
  • etc.

Everything must be kept available and shown in case of checks. Furthermore, the experts also recommend sending a copy, by certified e-mail or registered letter, to the company that carried out the work and to the client himself.

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