13/10/2022

NEW CHANGES TO THE SUPERBONUS

Superbonus reduction for condominiums, single-owner buildings with 2-4 homes and non-profit organizations, SBs and APSs: for condominiums
and single-owner buildings with 2-4 homes, non-profit organizations, voluntary organizations and social promotion associations, the
reduction to 90% of the deduction for expenses is implemented incurred in 2023 (the reduction already envisaged at 70% for 2024 and 65% 
for 2025 remains), including driven. The 90% reduction for condominiums does not apply to building proceedings (CILAS and/or other
proceedings) started on 25 November 2022. For condominiums, the constraint of adopting the shareholders' resolution approving the works
before the start of the building procedure, therefore on a date prior to November 25, 2022.