For 2023, Italians can also refer to the restructuring bonus. A facilitation that allows you to tidy up your home through a 50% reduction in spending. Let’s see how it works and what are the jobs granted.
2023 will also be a year in which many bonuses could trigger the attention of many citizens. Although some have been stopped by the current executive, others have been given the go-ahead for this year as well. Among these we find the facilitation that implements one price reduction in case of renovation of your home.
The restructuring bonus was provided for in the 2022 Budget law. This measure, however, has not been touched in any way by the current executive. Which guarantees its presence not only in 2023 but also in 2024. Given the lack of changes, the mechanism remains the same: both in thetax deduction rate what in works allowed.
We know very well how concessions can lend a hand in this moment, which is difficult to say the least. Moving to another area, for example, the petrol bonus has been extended. A sign of how in certain sectors we want to continue to lend a hand to citizens. The same goes for the restructuring bonus. But let’s see together the various elements that lead to this bonus.
How it works and who is entitled to the restructuring bonus
The process created around this facilitation remained the same: we are talking about a deduction divided into 10 annual quotas with an amount that never changes. Reimbursement is half of the costs incurred. If you exceed the limit, you get back part of the amount spent. This must be done via the tax declaration or of model 730. Possibility also with the model Income Individuals. With a date, that of March 16 of the following year, not to be overlooked.
For those who will incur expenses in 2023, they will have to declare everything by 16 March 2024. The same is true, but for 16 March 2023, for those who carried out work in 2022. But there is not only the deduction route but also that of credit assignment or of the invoice discount. In these cases, the communication to the institution must be made by an expert who has given the compliance visa.
The documentation to be presented upon request concerns: the application for land registry, the receipt for payment of the municipal tax. You follow the resolution of the assembly for the works and the table of the breakdown of expenses, declaration of consent to the execution of the works and concessions, authorizations or substitutive declaration of the deed of notoriety which indicates both the start date and the adequacy of the expenses.
Let’s move on to the chapter on who gets this bonus. It can be requested by all taxpayers that pay income tax, whether or not they are resident in Italy. Specifically we find: the owners or bare owners; holders of real rights of enjoyment, landlords and borrowers; cooperative members, individual entrepreneurs, those who produce an income in associated form. In the latter two cases we are talking about structures that do not fall within the scope of goods or capital goods. Access to the reduction also for future owners.
What works are eligible for the renovation facility
The works that grant this bonus are: i maintenance works ordinary, extraordinary, restoration, conservative rehabilitation and building renovation. These must be carried out on common parts of residential buildings. The interventions are indicated in article 3 of Presidential Decree 380/2001 under letters a, b, c and d; also possible for extraordinary maintenance work, restoration and conservative rehabilitation, building renovation carried out on individual residential real estate units of any cadastral category, including rural and appurtenances.
The bonus can also be accessed by carrying out ordinary maintenance such as adjusting the height of the attics or similar works. If you proceed to work that allows a energy saving, there is an obligation to notify Enea within 90 days of the end of the works. Possibility also for those who perform own operations. The deduction is triggered on the basis of the materials purchased and exploited.
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