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03 July 2020Free way to extend the superbonus to 110% to the second single-family houses, such as terraced houses, the third sector and amateur sports clubs and associations limited to the changing rooms. This is foreseen by a reformulation which absorbs various amendments to the relaunch decree, also of the oppositions, approved in the House Budget Committee. The most luxurious homes, villas and castles are excluded.The proposed modification extends the 110% deduction foreseen for earthquake and energy improvement interventions also to real estate units inside multi-family buildings that are functionally independent and have one or more independent entrances from outside. The superbonus is also extended until 30 June 2022 only for energy efficiency interventions for public housing houses.
The deduction will only be possible for interventions carried out on a maximum of two real estate units, without prejudice to the recognition, without limitations, of the same deductions for interventions carried out on the common parts of the building.