Under Secretary of Finance, Federico Freni, clarified some of the interpretative doubts raised by a Democratic deputy in the Chamber’s Finance Committee, regarding the passage of Article 119 of the 2022 Budget Act on the extension of the extension period. Superbonus 110% for single family homes.
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Among the cases provided for by law, interventions were carried out “on buildings subject to Demolition and reconstruction‘, which at first seemed to include all kinds of buildings, including one familyAnd not just condominiums and the like.
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However, the Undersecretary of the Ministry of MefAnd the Federico brakesstated that:
It should be noted that demolition and reconstruction interventions were explicitly referred to in the first sentence of paragraph 8 bis mentioned above, which governs interventions on buildings other than single-family buildings.
This means that the passageArticle 119 In the object refers to Condominiums and buildings for one ownerBut with multiple real estate units. Small villas and detached units are the subject of another paragraph of the same paragraph.
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