Superbonus 110%, extension: the latest news

Superbonus 110%, the extension arrives. This is what is foreseen in the draft of the 2022 maneuver. The 110% building bonus for condominiums is extended to 2023 with a deduction mechanism to scale over the years: 70% for 2024 and 65% for 2025. For the interventions carried out have been notified of the sworn commencement of works (Cila), on 30 September 2021, or, for those involving the demolition and reconstruction of buildings, the related administrative formalities for the acquisition of the qualification, the deduction 110% is also due for expenses incurred by 31 December 2022. In addition, the 110% building superbonus is granted to owners of first single-family homes until December 2022 with Isee incomes of up to 25 thousand euros, according to the draft.