Superbonus 2023, here are all the new rules

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30/12/2022 – With the approval of the Budget Law, the superbonus 2023 is described, which will see its new physiognomy completed within the next two weeks, with the conversion into law of the DL Aiuti quater.

The DL Aid quaterand the relative conversion lawpredicts that from 2023 the reduction will decrease to[al90% both for condominiums and buildings with 2 to 4 real estate units with one owner or in co-ownership between several subjects.

However, there are differentiated rules, introduced by the Budget Law 2023 (Law 197 of 29 December 2022, published in the Official Gazette on the same day of approval), which in certain cases will allow the achievement of superbonus 110% also in 2023.

I condominiums will continue to benefit from the superbonus at a rate of 110% with:
– the assembly approved the works from November 18, 2022 and the Cilas (or claim for qualification) is presented by 31 December 2022;
– the assembly approved the works between 19 and 24 November 2022 and the Cilas (or claim for qualification) was presented by November 25, 2022.
– the request for the qualification for the interventions of demolition and reconstruction is submitted by 31 December 2022.

the building with 2 to 4 real estate units with sole proprietorship or co-ownership between several subjects will continue to benefit from the superbonus at a rate of 110% with:
– CILAS was presented by November 25, 2022;
– the permit, related to demolition and reconstruction intervention, is requested by 31 December 2022.

For other beneficiaries – single-family, first house, Onlus, Iacp -, with some exceptions, in 2023 the superbonus it will drop from 110% to 90%as requested by the DL Aiuti quater which will be turned into law by mid-January 2023.

Credit transfer and SACE loans

As for the way of use – with invoice discount or credit transfer – from 2023 the total number of steps for the transfer of the tax credit corresponding to the superbonus and other building bonuses will go from 4 to 5.

After the first assignment, which remains free, 3 assignments can be made (previously there were 2) in favor of banks, financial intermediaries and insurance companies. Banks will always be able to assign credits to customers with VAT numberthat after buying the credit he will not be able to sell it on his part.

For construction companies involved in interventions subsidized by the superbonus, which are in a liquidity crisis due to the block in the credit transfer mechanism, THEFT (SpA controlled by the Ministry of Economy and Finance that provides financial guarantees for companies’ access to credit) will be able to offer guarantees on loans to banks. Discounts accumulated up to November 25 can also be taken into account in the assessment of the companies’ creditworthiness.

Source: Le ultime news dal mondo dell’edilizia from

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