Central Italy, one more year for 110%.

Yet one more year of the 110 per cent superbonus: it will be there for the whole of 2026, with the possibility of credit and invoice discount. And another year of the Urban Free Zone. The earthquake-stricken areas of central Italy get two important novelties, related to private reconstruction, from the Omnibus decree, just approved in the Council of Ministers. Although, in both cases, the path of spending rigour is followed: the measures are always accompanied byceilings on coverage.

First of all, it must be remembered that for works carried out in the municipalities of the territories affected by seismic events 'occurring after 1 April 2009 where a state of emergency was declared', the maxi facilitation is already available, still at 110%, for expenses incurred until the end of 2025. In addition, it is still usable by exercising the options for invoice discount or assignment of the credit, according to the exceptions provided for in the Decrees Blocking Assignments.

This is now the basis for the Omnibus Decree, which adds a year of life to the superbonus, bringing ituntil the end of 2026 in the 110 per cent version. In this case, however, only areas affected by earthquakes since 24 August 2016 (i.e., the date of the earthquake in Central Italy) are mentioned. More specifically, the tax discount remains in the municipalities of Abruzzo, Lazio, Marche and Umbria where a state of emergency has been declared.

This refers toprivate reconstruction of buildings that have been damaged by an earthquake: there must, therefore, be a direct causal link, proven by means of an Aedes form (the forms compiled to measure the impact of an earthquake and the agibility of a building) or an equivalent document.

There will, however, be financial constraints. The facilitation for private reconstruction, in fact, will only be accessible within the limit of 100 million euro, taken precisely from the funds allocated, and not used up to now, for the exemptions to the Dl Blocking Decree for these areas. As a matter of fact, this will remain as the only form of superbonus, since the maxi-abatement is, for what remains of it, due to expire at the end of 2025.