Rome – The instructions are readyRevenue Agency to request the non-repayable contribution on the 90% Superbonus, for expenses from 1 January to 31 October this year on properties used as a first home and common areas of condominiums. This is the contribution reserved for owners (or holders of other rights of enjoyment) with income up to 15 thousand euros, introduced by the aid-quater decree with regard to 10% of non-subsidised expenses. A provision, signed by the director of the Revenue Agency, Ernesto Maria Ruffini, establishes the terms and methods for sending the application which must be submitted from 2 to 31 October via a web procedure which will be available in the reserved area of the Revenue Agency website. ‘Agency, directly from the applicant or through an intermediary.
Who has the right to it
The relief is reserved for natural persons who in 2022 had a reference income, calculated on the basis of the criteria introduced by the Quater Aid Decree, not exceeding 15 thousand euros, holders of property rights (or real right of enjoyment) on ‘immobile that it has been the subject of building interventions that benefit from the 90% deduction. Furthermore, the real estate unit subject to the interventions must be used as the applicant’s main residence. The basis for calculating the contribution measure is the quantum of expenses remaining to be borne by the applicant out of a maximum subsidized expense incurred equal to 96 thousand euros.
The amount of the contribution requested, therefore, will be equal to 10% of the eligible expenses incurred by the applicant up to a maximum of 9,600 euros. The amount of the bonus awarded will be determined based on the number of applications submitted: the financial resources, equal to 20 million euros (article 9, paragraph 3, of Legislative Decree no. 176/2022) will in fact be divided based on the percentage ratio between the the amount of resources available and the overall amount of contributions requested. The distribution percentage will be communicated, with a subsequent provision from the director of the Revenue Agency, by 30 November 2023.
The measure also includes among the beneficiaries of the relief the heirs who retain material and direct possession of the propertyin relation to the interventions supported by de cuius. The application form, published today, requires the applicant to declare that they meet the requirements for the provision of the contribution and to indicate, among other things, their tax code (or de cuius in the case of an heir) and the IBAN of his current account. Upon submission of the request, an initial receipt will be issued which communicates the acceptance, followed by communication of the outcome of the request.
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