{"id":12643,"date":"2021-01-10T17:10:08","date_gmt":"2021-01-10T16:10:08","guid":{"rendered":"https:\/\/it.andersen.com\/?p=12643"},"modified":"2021-01-10T17:20:32","modified_gmt":"2021-01-10T16:20:32","slug":"news-about-superbonus-110","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/news-about-superbonus-110\/","title":{"rendered":"News about Superbonus 110%"},"content":{"rendered":"<p><strong>The 2021 Italian Budget Law<\/strong> (<em>Legge di Bilancio<\/em>) introduces innovations for what concerns the <em>Superbonus<\/em>, the maxi-tax advantage of 110%, formerly introduced by the \u201c<em>Decreto Rilancio<\/em>\u201d, which allows to deduct, sell or request the discount on the invoice against certain interventions on real estate.<\/p>\n<p>Among the main innovations, <strong>the six-month extension of the deadline<\/strong> to take advantage of the maxi-deduction that slides from 31 December 2021 to 30 June 2022, a deadline which may be further extended to the end of 2022 for the interventions started in the first semester of 2022 and completed for at least 60%. In addition, the expenses incurred until 31 December 2021 will be deducted in five annual installments, while those incurred from 1 January 2022 until 30 June 2022 will be deducted in four constant annual installments.<\/p>\n<p><strong>Different deadlines for<\/strong> <strong>IACP buildings<\/strong> <em>&#8211;<\/em> <em>Istituto Autonomo Case Popolari<\/em> &#8211; or similar entities for which it will be possible to carry out upgrading and safety interventions, with advantage of the 110% deduction for the whole 2022 with an extension of an additional six months if 60% of the intervention has been completed by 31 December 2022.<\/p>\n<p>Further innovations are those related the extension of the so-called \u201c<strong><em>interventi trainanti<\/em><\/strong>\u201d i.e., those interventions that can benefit from the 110% deduction. Among these:<\/p>\n<ul>\n<li>interventions for the roof\u2019s insulation without limits on the dispersing surface to the attic only;<\/li>\n<li>the installation of solar photovoltaic systems on structures pertaining to buildings (such as garages).<\/li>\n<\/ul>\n<p>In addition, the so-called \u201c<strong><em>interventi trainati<\/em><\/strong><em>\u201d<\/em> i.e., those interventions that may benefit from the deduction as related to one or more \u201c<em>interventi trainanti<\/em>\u201d, are also extended. Among these:<\/p>\n<ul>\n<li>works aimed to overcoming architectural barriers, both for the disabled and the over-65s;<\/li>\n<li>the installation of recharging columns within precise budget caps.<\/li>\n<\/ul>\n<p>Finally, <strong>the extension of the beneficiaries of the tax relief also includes individuals<\/strong>, outside the exercise of business, art, or profession, with reference to interventions on buildings consisting of two to four property units separately stacked, even if owned by a single owner or co-owned by several individuals.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The 2021 Italian Budget Law (Legge di Bilancio) introduces innovations for what concerns the Superbonus, the maxi-tax advantage of 110%, formerly introduced by the \u201cDecreto Rilancio\u201d, which allows to deduct, sell or request the discount on the invoice against certain interventions on real estate. Among the main innovations, the six-month extension of the deadline to [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12643"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=12643"}],"version-history":[{"count":2,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12643\/revisions"}],"predecessor-version":[{"id":12645,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/12643\/revisions\/12645"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=12643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=12643"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=12643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}