On Sep. 4, ITA Tax issued superbonus decree regarding applications.
ITA Tax issued ministerial decree of Aug. 6, 2024 on Superbonus disbursement, in relation to expenses incurred during 2024 for real estate energy efficiency applications.
Document dated Sep. 4, 2024, received from ITA Tax Sep. 11, summarized Sep. 16.
Summary
Defines allocations for expenses incurred in 2024 for energy efficiency interventions such as photovoltaic, electric vehicle charging points as per Relaunch decree 34/2020.
Subsidy is covered decree 212/2023 on expenses incurred from Jan. 1-Oct. 31, 2024.
Relaunch decree covers individuals with an income not over €15,000, for expenses relating to works that by Dec. 31, 2023 have been progressed by at least 60%.
Payments will be made by ITA Tax into the applicant’s chosen bank or postal account.
Total available funds are €16,441,000, for payments up to 70% of costs up to €96,000.
Where expenses are borne by multiple parties, threshold decreases for each based on amount paid, not exceeding 30% of eligible expenses, i.e., €28,800 (30% of €96,000).
Decree covers procedure for completing applications, content and other information.
Taxpayers can submit a single application directly or via an intermediary; priority given to property is used as primary residence, and condominiums with right of ownership.
Effectiveness
Interested taxpayers must submit electronic applications by Oct. 31, 2024.
Oct. 2024 Data Submitted for Applications
On Oct. 1, 2024, ITA Tax informed of publication of the Prime Ministerial Decree of Sep. 17, 2024, on data submission 2024, 2025 for expenses re energy efficiency.
Description of data, documentation to submit to Enea for the subsidized intervention.
Failure to transmit data within the timeframes indicated by the Prime Ministerial Decree in question will result in the application of an administrative penalty of €10,000.
The deadline to submit the required information is Oct. 31, 2024.
