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Superbonus 110%, le guide complet pour comprendre son fonctionnement et qui peut en bénéficier

Le Superbonus est une subvention introduite par le décret de relance qui permet la déduction de 110% sur les dépenses engagées entre le 1er juillet 2020 et le 30 juin 2022 pour des interventions qui améliorent la performance énergétique d’un bâtiment (tant en copropriété qu’en maison individuelle), d’au moins deux classes (par ex. de G à E) ou réduisent le risque sismique.

Que signifie exactement 110%? Voici un exemple concret: si vous engagez une dépense de 10 000 euros, 11 000 euros seront remboursés, qui sont récupérés par versements, tous du même montant. Mais voyons exactement quelles sont les lignes directrices du Superbonus 110%: comment cela fonctionne, qui peut en bénéficier, quels emplois sont éligibles à la subvention et comment postuler.

Superbonus: quand il peut être demandé

Les interventions qui permettent de demander le Superbonus peuvent être divisées en deux catégories: principaux, c’est-à-dire l’isolation thermique, le remplacement des systèmes de climatisation ou antisismiques, et accessoires, c’est-à-dire admis à la déduction à condition qu’ils soient réalisés conjointement avec au moins l’un de ceux du premier groupe. Voici les détails des rénovations déductibles et leurs limites de dépenses respectives.

Interventions d’isolation thermique affectant l’enveloppe du bâtiment avec une incidence supérieure à 25% de la surface.

Le coût maximum varie de 30 000 € pour chaque appartement dans un immeuble de plus de 8 logements à 50 000 € pour les immeubles unifamiliaux et les appartements en copropriété avec accès indépendant.

Interventions pour le remplacement des systèmes de climatisation d’hiver, c’est-à-dire chauffage, existants par des systèmes à haute performance énergétique.

Le coût maximum est de 30 mille euros pour les maisons individuelles, 20 mille euros pour les copropriétés de moins de 8 logements (à multiplier pour chacune d’entre elles) et 15 mille pour celles de plus de 8 logements.

Interventions antisismiques incluses dans le Sismabonus actuel avec une limite de dépenses de 96 000 euros par unité immobilière tant que les logements sont situés dans la zone sismique 1, 2 ou 3.

Les interventions accessoires, c’est-à-dire celles qui ne peuvent bénéficier de la déduction de 110% que si elles sont réalisées conjointement avec au moins une des interventions de remorquage, sont l’installation de systèmes photovoltaïques et de systèmes de stockage intégrés, l’installation de colonnes électriques pour la recharge du véhicule et le remplacement de fenêtres, toits, planchers et brise-soleil.

Le Superbonus est dû, pour les dépenses engagées à partir du 1er janvier 2021, également pour les interventions remorquées visant à éliminer les barrières architecturales.

Qui peut bénéficier du Superbonus 110%

Comment postuler au super bonus de 110%?

Pour avoir droit à la prestation, vous devez vous conformer à une législation très spécifique. Il est nécessaire de demander à un technicien spécialisé une certification, à envoyer dans les 90 jours suivant la fin des travaux et uniquement par voie électronique sur le site de l’Enea, qui certifie l’amélioration d’au moins 2 classes énergétiques par un certificat de performance énergétique (Ape) , ” l’utilisation de matériaux conformes aux dispositions de la loi, le respect des plafonds de dépenses et l’équité des montants dépensés. Une certification similaire est fournie pour les interventions antisismiques de «conduite». En outre, l’intervention doit être payée par virement bancaire ou postal où sont indiqués le motif du paiement, le code fiscal du bénéficiaire de la déduction et le numéro de TVA du destinataire du virement.

Comment est repartie la déduction

La subdivision de la déduction de 110% change en fonction du moment où les travaux sont exécutés et des dépenses engagées.

Travaux réalisés entre 2020 et 2021: 5 tranches annuelles d’un même montant.

Travaux réalisés avant le 30 juin 2022: 4 tranches annuelles d’un même montant. Dans le cas des copropriétés ou des particuliers, si 60% du total de l’intervention est achevé au 30 juin 2022, la déduction de 110% s’appliquera également aux dépenses engagées au 31 décembre 2022.

Superbonus 110%: vente ou réduction

Les contribuables ont la possibilité de choisir, en alternative à l’utilisation directe de la déduction dans la déclaration de revenus, une remise sur la facture par le fournisseur (qu’il récupérera sous forme de crédit d’impôt) ou de transférer le crédit correspondant à la déduction due aux tiers, banques et établissements financiers inclus.

Si vous optez pour la vente du crédit, on doit demander à un Caf (centre d’assistance fiscale) ou à un professionnel qualifié pour le visa de conformité des données relatives à la documentation: un certificat, c’est-à-dire qui comprend toute la documentation nécessaire pour obtenir le Superbonus (y compris le certificat de propriété et cadastral, le virements bancaires, Ape avant et après travaux et communications techniques).

Ceux qui ne perçoivent que des revenus soumis à une imposition séparée ou à un impôt de remplacement ne peuvent se prévaloir que de la remise sur la facture ou de la cession du crédit mais pas de la déduction, car ils n’ont pas d’impôt brut à réduire avec lui.

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