Super bonus, here’s an offer: help for low incomes and no refunds for unfinished work


Low Income Fund. Amnesty to prevent refunds to those who do not complete the work by December 31. Although there is an option to continue to use the benefit, but for 2024 reduced to 70%. These are the points on which the majority agreed and will flow into the tailored decree, as decided by the Council of Ministers on Thursday, December 28, which includes the Milleproroghe decree and three implementing decrees of the Fiscal Delegation (including the reduction of Irpef from four to three rates only for the year 2024).

Selective editing

Thus, the selective logic of the intervention was confirmed, which will not be an adjustment that would save all situations that did not have time to complete the work in the condominium by the deadline of December 31, 2023, which is the deadline for 110% and 90% relief per hundred. An intervention that will not be included in the Milleproroghe, but in a tailor-made provision.

Political mediation

Mediation, which was immediately welcomed by Forza Italia, which for days asked for an extension of the work deadline or at least a dispute-saving intervention to avoid the collapse of the benefit (that is, with a share of the costs borne by the clients) from the paralysis of unfinished production and the spiral of disputes by companies that failed to complete by December 31. As highlighted by the president of the Azzurri representatives, Paolo Barelli, ¬ęthe 70% bonus will continue to exist for all those who continue to work in 2024, and an amnesty is expected that will allow to avoid the repayment of amounts to all those who have not completed the work by December 31. However, the 110% building bonus will remain in place for those on low incomes who have not completed the work.”

Previous income is up to 15 thousand euros

The effort to anchor the maxi-benefit to the income requirement of up to 15,000 euros. As early as last year, a condominium intervention fund was expected to “compensate” the initial reduction of the superbonus from 110% to 90% for those who did not meet the schedule set by the decree on quarterly assistance from the end of 2022. The fund for which 20 million was made available euros. However, at the end of the application process, which ended on 31 October 2023, the amount of contribution payable to each beneficiary was equal to the claimed contribution. So, despite the limited resources, there were not many applications.


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