If you are thinking of renovating your home, 2021 is the right year. Thanks to the generous deductions provided by the various bonuses it will be very convenient to make the properties more efficient, especially from the energy and consumption point of view. There are many tax reliefs available to Italians, starting from the now well-known Superbonus 110%, the Restructuring Bonus, one of the most appreciated and used by Italian citizens, the Facade Bonus and even the lesser-known Water Bonus and Green Bonus, so we have thought to dedicate this and the next articles on this blog to this topic, with the intention of offering practical help with easy-to-consult guides, which make a bit of order among all the facilities that you can take advantage of during the year. An article in this series will be dedicated to the Public Notice Title II Chapter 3, a measure by which the Puglia Region intends to favor access to credit for small and medium-sized enterprises.
We specify that the 2021 Real Estate Bonus Guide of the Mariano Blog – Immobili nel Salento is a first tool to find your way around the provisions in force and which obviously cannot replace professional and personalized advice. We are happy to offer you an initial orientation, which cannot however be separated from the subsequent involvement of the technical professionals of the sector.

Let’s start with the Superbonus 110%.

The Superbonus 110% is an incentive measure introduced by the D.L. “Relaunch” 19 May 2020, n. 34, which aims to make homes more energy efficient. The mechanism provides that the interventions can also be carried out at no cost. The incentive consists of a 110% deduction that is applied to the expenses incurred from 1 July 2020 to 30 June 2022, to be divided among those entitled in five annual installments, for the part of the expenditure incurred in the year 2022 in four installments. annual payments of the same amount. For condominiums, the time limit is extended until 31 December 2022, but only if at least 60% of the works have been completed as of 30 June 2022.
To take advantage of the measure in question it is necessary to carry out at least two so-called “driving” interventions. The driving interventions are the thermal insulation of the building envelope, multi-family or single-family, the replacement of heating systems with centralized systems, the replacement of heating systems on single-family buildings or on real estate units located inside multi-family buildings that are functionally independent and have one or more independent accesses from the outside. Once at least two of the “driving” interventions have been carried out, the beneficiary can also carry out other so-called “towed” interventions, such as the replacement of fixtures, solar shading, the installation of photovoltaic systems, storage systems, columns for recharging electric vehicles, home automation systems, the elimination of architectural barriers for people with disabilities in serious situations and for people over the age of 65, and much more. The set of these interventions (driving and towing) must involve a minimum improvement of at least two energy classes of the building or of the real estate unit located inside multi-family buildings that is functionally independent and has one or more independent accesses from the external. Individuals can carry out the work on a maximum of two residential units, except for interventions on the common parts which are always facilitated, regardless of the number of units owned. To take advantage of the measure, it is obviously necessary to guarantee both the urban and cadastral legitimacy of the property, in the event of any abuse, this must be remedied or, if this were impossible, demolished, before accessing the bonus.

The asseveration of the technician in charge of following the work is the main document with which the right to obtain the super bonus is documented and certified, this is issued at the end of the work or for each state of progress of the work equal to at least 30% of the total value the estimate of the work to be carried out. The certification must be prepared online by the technician on the ENEA website using the official forms issued by the MISE and at a later time Enea will also be able to carry out random checks on the correctness of the declarations uploaded to the portal.

At this point the beneficiary can decide to exercise the option of the discount on the invoice: the company or companies that have carried out the works apply a discount of up to 100% of the invoice value and the citizen thus carries out the works without any monetary outlay. . The company will receive a tax credit equal to 110% of the amount of the discount applied, to be used again in five annual installments of the same amount (or in four for expenses incurred in 2022), otherwise the citizen can incur in first person the cost of the work and then decide whether to use the deduction in compensation to pay less taxes or transfer the tax credit to third parties (including credit institutions).

The ultimate goal of the provision in question is to facilitate a virtuous market mechanism that offers benefits to all those involved: citizens can renovate their home for free, reduce the cost of bills and enhance their real estate assets; the company can increase its turnover thanks to the higher volume of work; the state can make homes more efficient and safer and support the increase in employment and income.