With Circular No. 33/2022 of October 6, 2022, it was clarified that single-family houses and villas may benefit from the 110% Superbonus even if the CILA was submitted after July 1, 2022, and the work began after June 30, 2022.
Extension of the Superbonus to December 31, 2022, for Single-Family Homes and Villas
The deadline: Art. 119 of Decree-Law 34/2020 provides that expenses for work on single-family buildings can benefit from the “Superbonus 110” deduction only if incurred by June 30, 2022.
The extension: Paragraph 8-bis of Art. 119 of Decree-Law 34/2020, in its current form, provides that for interventions carried out by individuals on housing units (villas, single-family homes, and units part of multi-family buildings but functionally independent), the 110% deduction also applies to expenses incurred by December 31, 2022, provided that by September 30, 2022, at least 30% of the total project has been completed.
Conditions to obtain the Superbonus extension
- The work must have reached at least 30% completion of the overall project.
- The 30% threshold refers to the actual work completed, not to invoices issued or paid.
- For the purchase of materials, delivery is not enough; actual installation and use are required.
- The total amount of the project for calculating and verifying the 30% threshold includes:
- All expenses related to the project
- Amounts including VAT and any social security contributions
- Expenses exceeding the fiscal limits set for each type of intervention
- Non-110% eligible works but deductible under other schemes (e.g. 50% Home Bonus)
How to certify that 30% of the work has been completed
WHO
The site manager (direttore lavori) must prepare a specific declaration certifying that 30% of the work has been completed, based on the criteria above.
HOW
The site manager must use a statutory declaration (dichiarazione sostitutiva di atto notorio) under Articles 46 and 47 of Presidential Decree 445/2000, with supporting documentation proving that the 30% threshold has been met.
Supporting documents may include (non-exhaustive list):
- Metric computation
- Measurement book
- Work progress report
- Photographic evidence of completed work
- Copies of delivery notes and invoices
- Site accounting records
WHEN
The statutory declaration must be sent to:
- The client (beneficiary of the deduction)
- The company executing the works
It must be sent via registered mail with return receipt or PEC (certified email).
No strict deadline is set, but the law requires the 30% threshold to be reached by September 30, 2022, and the site manager to certify this “promptly.”
New Clarifications from Circular 33/E of October 6, 2022
EXTENSION ALSO VALID FOR WORKS STARTED AFTER JUNE 30, 2022
The extension to December 31, 2022, also applies to interventions for which the CILA (or other permit) was submitted after June 30, 2022. Therefore, work started from July 1, 2022, may also benefit from the extension if 30% of the work is completed by September 30.
TOTAL PROJECT AMOUNT
The taxpayer may choose whether to include, in the calculation of the total project cost, other interventions not eligible for the 110% Superbonus but covered by other deductions (e.g. 50% Home Bonus).
Circular 33/E specifies this as a choice, not an obligation.
If the 110%-eligible work already covers 30% of the total project, the taxpayer may choose not to count other works that are not eligible for the 110% deduction.
IF A SAL (WORK PROGRESS STATUS) HAS BEEN CERTIFIED FOR THE CREDIT TRANSFER UNDER ART. 121 OF DECREE-LAW 34/2020, NO FURTHER CERTIFICATION IS REQUIRED
If the taxpayer opted for the credit transfer, the certification by the qualified technician verifying the 30% completion of the SAL satisfies all other requirements to prove that the work was actually carried out.
