(Finance) – The Senate gave the green light at second reading to the conversion into law of the Superbonus decree with 81 votes in favour, 48 votes against and 4 abstentions. The measure, approved without changes compared to the text approved by the Chamber on January 31st, therefore becomes law. No further form of was therefore introduced extension. In fact, the measures included in the text approved by the government have been confirmed Last December 28th.
The contribution to allow low-income families to carry out the work already planned in 2024, taking advantage of 110% and the amnesty which will allow them to avoid the repayment of sums to all those who have not completed the work by 31 December 2023 and have not achieved the improvement Of two energy classes of the property. For the jobs which will be carried out in 2024, the 70% deduction foreseen by current legislation remains.
In detail, to protect the families economically more fragile and allow them to conclude their lives construction sites ‘Superbonus 110%’ who have reached a stage of completion of the works of no less than 60 percent as of 31 December 2023, the decree recognizes a specific contribution to citizens with a reference income of no more than 15,000 euros in relation to expenses incurred from 1 January to 31 October 2024. The contribution will be paid, within the limits of available resources, equal to 16.4 billionby the Revenue Agency, according to criteria and methods determined by decree of the Minister of Economy and Finance.
The so-called “amnesty” according to which the sums resulting in the progress reports of the works carried out until 31 December 2023 must not be returned, even in the event that, due to the failure to complete the interventions, the improvement of the two energy classes has not been achieved. The decree also intervenes in matters of sismabonus and bonuses forremoval of architectural barriers restricting its application.