At the offices CAF-CISL in the Province of Ferrara It is possible to obtain information and advice on economic advantages for tax purposes.
Furthermore, the CAF CISL will take care of sending the requests electronically
What is it about?
Deduction equal to 110% of expenses incurred from 1 July 2020 to 31 December 2021 over five years for:
Thermal insulation interventions on the vertical and horizontal opaque surfaces of the building envelope with an incidence greater than 25% of the gross heat-dissipating surface of the building itself. Expenditures not exceeding €60,000 for each unit in the building.
Interventions on common areas of buildings to replace existing winter air conditioning systems with centralized condensing heating, cooling, or domestic hot water systems, with efficiency at least equal to class A heat pump efficiency, including hybrid or geothermal systems, even when combined with the installation of photovoltaic systems or micro-cogeneration systems. Expenses must not exceed €30,000 per unit in the building, including disposal and remediation costs for the replaced system.
Interventions on individual buildings to replace existing winter air conditioning systems with heat pump heating, cooling, or domestic hot water systems, including hybrid or geothermal systems, even in combination with the installation of photovoltaic systems or micro-cogeneration systems. The expenditure must not exceed €30,000, including disposal and remediation costs for the replaced system.
The 110% deduction percentage also applies to expenses incurred for the installation of photovoltaic systems, solar shading, micro-cogenerators and for the purchase and installation of winter air conditioning systems with systems equipped with heat generators powered by combustible biomass, provided that they are carried out in conjunction with at least one of the above-mentioned interventions.
The interventions carried out must ensure the improvement of at least two energy classes of the building or, if not possible, the achievement of the highest energy class, to be demonstrated by a pre- and post-intervention APE certificate issued by a qualified technician who certifies the certification.
The 110% deduction percentage also applies to renovation costs aimed at reducing seismic risk for properties located in seismic zones 1, 2, and 3 incurred between July 1, 2020, and December 31, 2021.
Those eligible for the super bonus are:
Individuals (not engaged in business, arts, or professions), only for interventions involving all types of dwellings, provided they are part of buildings with multiple units. For interventions carried out on single-family buildings or on units located within multi-family buildings, which are functionally independent and have one or more independent external accesses, the Superbonus applies to expenses incurred by individuals for interventions carried out on up to two units. This restriction does not apply to earthquake-proofing interventions or the installation of photovoltaic systems and energy storage systems.
condominiums for any type of property
Independent public housing institutes (IACP), however named, as well as entities having the same social objectives as the aforementioned institutes, established in the form of companies that meet the requirements of European legislation regarding "in-house providing" for interventions carried out on properties, owned by them or managed on behalf of municipalities, used for public housing;
Housing cooperatives with undivided ownership, for interventions carried out on properties owned by them and assigned for use by their members.
Credit transfer or invoice discount
In addition to the traditional method of use, it is possible to recover the deduction through two options:
The transformation of the amount spent into a tax credit that can be offset by the taxpayer himself or transferred to other entities, including credit institutions and other intermediaries
A discount on the invoice of the amount due to the supplier who in turn can transfer it to other parties including credit institutions and other intermediaries
Please note: To choose the transfer or discount option, the taxpayer must request a certificate of conformity. Certifications from qualified technicians or professionals are also required, depending on the type of intervention, and must be submitted electronically to the Revenue Agency according to a forthcoming provision.
If you have any doubts or want advice on how to manage the requirements for this benefit, contact your CAF-CISL headquarters
