New tax with Superbonus: how much it is and who will have to pay it

The Meloni government has introduced a new super bonus tax: here’s who will have to pay it and who can be exempt.

The Revenue Authority has already clarified in a memorandum the activation of the new tax system on capital gains introduced by the recent budget law for the year 2024. Among these fees A new tax on the sale of real estate Subject to renovations Super Bonus 110%. AdE has practically tried to explain to taxpayers what will be required to pay, what properties are taxable and what cases are currently excluded from the imposition of the new tax.

In recent weeks, the center-right executive, led by President Giorgia Meloni, agreed to a new tightening of restructuring bonuses, as was largely expected after various statements made by the majority’s main advocates. Thus, the new Superbonus Decree introduced relevant innovations to all those who enjoyed the bonusBuilding relief required by the Five Star Movement.

The new maximum tax applicable on the Super Bonus is 110%.

The first innovation concerns the obligation to spread the deduction for expenses related to the super bonus incurred in 2024 over a period of ten years if it is decided to indicate them in the tax return (retroactively). And then There’s a lot of talk about it New tax, already defined as a maximum tax, of 26% Which applies to the sale of second homes subject to the works linked super bonus of 110%.

In practice, everyone who benefited from the benefit and decided to sell the refurbished property must pay an increased fee on the capital gain, and thus it is taken for granted that the assistance was for speculation and not speculation. Improve their housing situation.

The tax imposed by the Meloni government affects those who enjoyed the 110% super bonus, and applies for ten years, but only to those selling a second home. However, there are some Important exceptions Regarding the issue of inheritance and gift.

As determined, Anyone who sells a property within ten years of the completion of the business facilitated by the Super Bonus will face a tax of 26%. On realized capital gains. This capital gain is calculated based on the time that elapses between the end of the business and the sale of the property. The tax does not take into account the Superbonus discount rate (which, as is known, has decreased over time from 110% to 90%, even 70%) nor the way the benefit is used.

But as expected, Capital gain is not subject to tax if the renovated property is acquired by inheritance or used as a primary residence For most of the ten years prior to sale. In any case, the government expects that taxes could bring more capital and, above all, more money into state coffers.