Salvaguardia del Superbonus al 110% per il 2023 con condizioni molto stringenti per i condomini, i “mini condomini” con unico proprietario, le ONLUS e le APS. Negli altri casi, nel 2023 la percentuale del beneficio scende al 90%.
Per le unifamiliari, proroga del 110% fino al 31 marzo 2023 solo con realizzazione del 30% dei lavori entro settembre 2022 e Superbonus al 90% per il 2023 per i soli proprietari (o titolari di diritto reale di godimento) di “abitazioni principali” e con vincolo reddituale legato al cd. “quoziente familiare”.
Utilizzo in 10 quote annuali per i soli crediti d’imposta oggetto di opzione per sconto in fattura o cessione del credito en
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