Superbonus 110%, race against time: “We need an extension”

A final rush, also branded as a “trap” by many condominium experts, which may not be enough to access the 110% superbonus tax relief for expenses incurred for energy efficiency purposes in buildings.

Decree Law 176 of 18 November 2022 (Aiuti quater decree, which modifies the original text of the Relaunch Decree 34 of 2020) has in fact set stringent time limits to access the superbonus in its entirety. An obstacle course for many condominiums with two deadlines in the next few hours: the filing of the Cilas (sworn communication of the start of work) by tomorrow and the adoption of the resolution by the shareholders’ meeting with approval of the execution of the works by today. Without one of these requirements, goodbye to the 110% superbonus and progressively decreasing rates (from 90% to 65%) for expenses incurred from 1 January 2023 onwards.