Single Family Superbonus Extended by 30% SAL Until September 30, 2022, Expensive New Material

In the new provision launched by the Cabinet, it highlights the official extension of the Superbonus for villas, a series of additional simplifications in the field of renewable energy and the refinancing of assistance for expensive materials with a new compensation mechanism.


Another round of “sequential” law decrees that are now “essential”: Following the Energy and Billing Legislative Decree (Law 34/2022) published in the Official Gazette in its final version, here is the Energy and Investment Decree (which someone calls the Auxiliary Decree) that saw the light of Cabinet No. 85 of May 2, 2022, however, only one is available at the moment. The draft will be determined (Therefore: the decree has not yet entered into force, and we have to wait for its publication in the Official Gazette) but it contains various standards that concern the world of construction and technical professionals, as well as construction companies.

As always, we try to provide a general framework of interest metrics, attach the draft at the bottom, and wait for the judgment to be completed and published in the Official Gazette.

Superbonus 110 Single Family Homes: 3 months extension to complete 30% of works

The procedure (in the draft is Article 14 Para 1 – Extension of the deadline for the execution of works for the purposes of implementing Article 119, Paragraph 8 bis, of Decree-Law No. 34 of 2020) has been in the air for some time now.

Specifically, the second sentence of Article 119, paragraph 8 bis, of Legislative Decree 34/2020, which states that “For interventions carried out on real estate units by natural persons referred to in paragraph 9, letter b), the 110% discount is also due for expenses incurred until December 31, 2022, provided that the works are carried out as of September 30, 2022 for at least 30 percent of the total intervention, the calculation of which may also include works not facilitated in accordance with this Article“.

Translator: Extended until September 30th for villas and single family homes that will have more time to take advantage of the Superbonus if it is within the new deadline (Previous set for June 30th) Dec Work completed for 30% of the program.

Noticeable – Business Accomplishment Means ‘All-In-One’.

Note 2 – Paragraph 2 of Article 14 in the draft reads “Credit Allocation – Under Evaluation”: It is possible that prior to publication in the Official Gazette, a rule to amend the fourth allocation of credit as soon as it comes into force (used exclusively for banks to their account holders). Banks that, under the bill and the energy decree, will be able to Make a fourth transfer to his account holdersthey can – but the condition is a must – see each other Expand this possibility immediatelythat is, since the second conversion.

Licensing procedures for power plants from renewable sources

Article 20 of Legislative Decree 199/2021 has been amended, indicating suitable areas and buffer zones for the installation of wind and photovoltaic systems in protected areas.

We mean by buffer zone:

  • in the case of wind power plants, the area of ​​\u200b\u200bthe circle having a radius of thirty times the maximum height of each wind turbine and in any case with a radius of not less than three thousand meters, which includes all or part of the protected assets;
  • For PV systems, the buffer zone is determined by considering a distance of one thousand meters from the perimeter of the protected assets.

Simplification of licensing procedures for electricity production plants that operate from renewable sources

In the licensing procedures for electricity production plants operating from renewable sources referred to in Article 1 of Legislative Decree 387/2003, if the project is subject to an environmental impact assessment of the state’s jurisdiction, any decisions taken by the Council of Ministers based on Article 5, paragraph 2, letter c bis) of Law No. 400 supersedes all effects of the EIA clause and paragraphs 3, 4 and 5 of Article 25 of the Legislative Decree 3 April 2006, n. 152.

Increasing electricity production from renewable sources for the agricultural sector

In applying the current European guidelines on government aid to agricultural, forest and rural areas, in order to increase the production capacity of renewable electricity, companies in the agriculture, livestock and agro-industry sectors are allowed to build rooftop photovoltaic system plants from their production facilities with a capacity in excess of the average annual consumption of electricity including in that house. It also allows the electricity produced to be sold on the grid.

Investments and Training 4.0

He stated that:

  • The amount of tax exemption provided for in Article 1, Paragraph 1058 of Law 178/2020 for investments involving assets listed in Appendix B attached to Law No. 11 December 232/2016, effective from January 1, 2022 and until December 31, 2022 or by June 30, 2023, provided that the relevant order is accepted by the seller by December 31, 2022 and the advances are paid in an amount equal to at least 20. hundred of the purchase cost;
  • With specific reference to the qualification of employee skills, the tax exemption rates of 50 percent and 40 percent stipulated in Paragraph 211 of Law 160/2019 for the costs of training employees with the aim of acquiring or standardizing competencies in technologies related to technology and digital transformation of enterprises respectively Increase 70 percent and 50 percent, provided that training activities are provided through the subjects specified by an ordinance of MISE to be approved within 30 days from the date of entry into force of this ordinance and that the results relating to the acquisition or enhancement of the above-mentioned skills are approved. In accordance with the established procedures of the same decree, which also ensures the stability of spending in relation to the applicable provisions.

Expensive materials: fund refinancing and a new compensation mechanism

to allow Starting the continuation of the construction of public works and stimulating participation in new tendersPresenter Measures to deal with expensive materials and high energy costs.

Specifically, it is an additional 3.5 billion of which:

  • Approximately $2 billion will be allocated to cover increases related to business in progress or awarded:
    • $700 million for the work of the National Registry for the work of the National Registry, for the work of the National Fund complementing it, and for the work that has been commissioned;
    • 770 million will go to all other business classes
    • 500 million to increase the compensation fund already provided for in the decrees with previous laws
  • 1.5 billion will go to update the price lists of businesses that will start after the relevant decree-law

Turning to the compensation regulatory mechanism, a Automatic adjustment of price lists to take effect at the end of 2021Which leads to increase “up to 20%”, Temporarily, pending an update of the regional price lists to be arranged by July 31, 2022 by the regions. In the absence of this resolution, MIMS’s public works supervisors will intervene for the next 15 days.

But the update is exceptional and temporary, meaning that it is only valid until 31/12/2022 and can only be used until 31/03/2023.


ENERGIA E INVESTIMENTI (AID) DL Entry Draft in CDM May 2, 2022, Still Under Definition Not in Force, Download PDF

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