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Super-bonuses and single-family homes: demolition stops at the end of 2022

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The demolition with reconstruction, encouraged with the superbonus, for single-family homes will close at the end of 2022. Without hooking up the long extension, foreseen by the last maneuver, which runs until 2025.

The Ministry of Economy, through Undersecretary Federico Freni, closes the door to a possible 110% lengthening of the times for these properties, with an answer to a question from Gian Mario Fragomeli (Pd) in the Finance Committee in the Chamber.

The question arises from an ambiguous wording of the extension included in the 2022 Budget Law. Paragraph 8 bis of Article 119 of the Relaunch Decree, in fact, explains that the superbonus is up to 31 December 2025 in some cases, such as that of the interventions carried out by condominiums and sole owners of buildings from two to four units. Among these cases, interventions carried out “on buildings subject to demolition and reconstruction” are also included.

Interpretative doubts dispelled

According to some interpretations, this passage on demolitions and reconstructions would be applicable to all types of buildings, not just condominiums and the like. And, therefore, the extension until the end of 2025 would also concern single-family units, but only for the hypotheses of demolition with reconstruction.

Yesterday’s question in the Finance Committee arises from this doubt. On this point, however, the answer from the Ministry of Economy closes the door definitively. “It is noted – explains Freni – that the demolition and reconstruction interventions are expressly referred to in the first period of the aforementioned paragraph 8-bis, which governs interventions on buildings other than single-family ones”.