The Fiscal Superbonus is among the key tools studied by politics, to restart the economy after the lockdown caused by the Corona virus. What is the advantage?

It is nothing more than a tax advantage provided for by the Decree Relaunch and consisting in the chance of deducting from taxes 110% of the expenses incurred for the energy renovation of buildings, and for the seismic adjustment of the same.

The Relaunch Decree also provides for the transfer of the tax credit resulting from deductions, together with the percentage increase of deductible expenses, the Superbonus because is a continuation of two similar tax incentives (Ecobonus – energy efficiency and Sismabonus – anti-seismic intervention), allows to obtain from the company which carries out the works a discount on the invoice equal to the entire amount due or obtain the financing of the works from the credit institutions, through the subsequent disposal of its tax credit. The mechanism allows energy or seismic improvement of buildings where there is insufficient monetary liquidity to deal with generally expensive interventions. The interventions to be carried out and covered by the Superbonus differ in two macro areas: driving and driven by interventions. The presence of at least one of these defined as “driving” lead to the acquisition of the right to use the deduction even without being linked to a “driven by” intervention.

DRIVING INTERVENTIONS (LEADING):

1. thermal insulation of the horizontal and vertical surfaces of the building to the extent of at least 25% of the gross surface of the building (i.e. thermal coat).
2. Replacement of a heating system by a heat pump or condensing plant.
3. Seismic retrofitting.


INTERVENTION “DRIVEN BY” (SECONDARY):

1. Installation of solar panels and photovoltaic system.
2. Installation of electric charging columns for electric vehicles.
3. The replacement of windows.

The deduction for the works mentioned above is granted at the rate of 110%, to be divided among eligible persons into 5 equal annual instalments, within the limits of the capacity of the annual tax deriving from the tax return.

As an alternative to the direct use of the deduction, it is possible to opt for an advance contribution in the form of a discount by the suppliers or for the assignment of the credit corresponding to the deduction due.

In this complex and cumbersome scenario, our company fits into a context of coordination, design and definition of interventions by providing to the final customer with a “turn key” solution. The team consists of a plethora of professionals able to perform, for each sector of reference, all the necessary actions to ensure access to the Superbonus 110%. Proel Engineering Srl will play the role of General Contractor, using a qualify team and a financial support of credit institutions, granting the customer the opportunity to sell the credit through a discount on the invoice for the work carried out. The final customer will have to interface only and exclusively with the Proel Team, without having further contacts with technical offices or credit institutions.

Below a video in Italian language in which Mr. Dinoi, the Legal Representative of Proel Engineering Srl, explains the main concepts of the Superbonus 100%.