The low-income superbonus is a benefit reserved for families with incomes of less than 15,000 euros and specific requirements. With the decree of August 6, 2024, published on September 6, 2024, the Ministry of Economy clarified how to access this measure for the current year. Applications must be submitted by October 31, 2024.
In this guide, we will explore in detail what the regulations provide, who can access the low-income superbonus and how to apply.
Table of Contents:
What is the low income superbonus?
The 2024 low income superbonus is a benefit introduced to help families with incomes of less than 15,000 euros. Those who started renovations by December 31, 2023 with the superbonus, and have reached at least 60% of the work progress, can continue the work in 2024 with a 70% deduction. In addition, those who meet the income requirements can obtain a special contribution for expenses incurred from January 1 to October 31
, 2024.
This measure was introduced by Decree-Law No. 212 of 29 December 2023, which became law 17/2024. The purpose is to prevent construction sites that have already started from freezing and to support those who can no longer access the 110% superbonus, while still guaranteeing coverage
for renovation costs.
Who can take advantage of the low income superbonus?
Individuals who meet the following requirements can access the low-income superbonus:
- Income of less than 15,000 euros.
- At least 60% of work progress achieved by December 31, 2023.
Those who exceed the income threshold of 15,000 euros or who have not reached 60% of work progress by the deadline cannot take advantage of the benefit. In addition, those who have opted for the transfer of credit or the discount on the invoice based on the work progress (SAL) by December 31, 2023 cannot recover the 110% superbonus deductions, if the
works have not been completed.
How does the superbonus for low incomes work in 2024
The special superbonus contribution for low incomes is a non-repayable grant, reserved for families with an income of less than 15,000 euros. This contribution is recognized if the energy efficiency works started with the superbonus have reached 60% by 2023, even if they have not yet been completed. In 2024, these subjects can benefit from a 70% deduction and the non-repayable contribution for expenses incurred between January 1 and October 31, 2024
.
The reference income for accessing the contribution is calculated according to the rules established by the relaunch decree, and the contribution itself does not contribute to forming taxable income.
Accepted interventions
The interventions for which it is possible to obtain the special contribution are those provided for in article 119, paragraph 8-bis.1, of Decree-Law No. 34 of 19 May 2020. These are interventions related to energy efficiency, such as thermal insulation, replacement of winter air conditioning systems and other works that improve the energy performance of buildings
.
How much is the contribution
The maximum contribution obtainable is 28,800 euros, or 30% of the eligible expenses incurred, up to a maximum spending limit of 96,000 euros. The disbursement is managed by the Revenue Agency and is calculated on the basis of
available resources.
If the resources allocated are sufficient, the Revenue Agency will pay the entire contribution requested. If, on the other hand, the resources do not cover all the questions, priority will be given to applicants who have used the real estate unit subject to the intervention as their main residence or to those who have carried out interventions in a
condominium.
The Revenue Agency will communicate the amount of the contribution by November 30, 2024, based on the ratio between the resources available and the requests received.
How to submit the application
Applications for the low income superbonus contribution can be submitted online through the Revenue Agency website, using the SPID, CIE or CNS login credentials. Each applicant can submit only one application, relating to a single real estate unit
.
The application can be submitted directly by the applicant or through an authorized intermediary. It will be possible to submit the application until October 31, 2024, and all specific information on how to apply will be clarified by a decision of the Revenue Agency
.
The 2024 low income superbonus represents a significant opportunity for families with incomes of less than 15,000 euros, who have already started renovations with the superbonus. The 70% deduction and the special contribution can alleviate the burden of expenses incurred, as long as the requirements established by law are met
.
To access these benefits, it is important to submit the application by October 31, 2024, following the procedures indicated by the Revenue Agency.
