As everyone knows by now, a real river in flood has swept away the renovation bonus as a whole that overlook the 2022 completely upset, some more, some less.
Not only the DDL Budget 2022, which is about to reach its final stages, but also the issue of the Anti-fraud Decree (DL 157/2021), which to varying degrees acts on the various incentives, not even saving the 50% house bonus.
With the house bonus, next year’s Budget Law was rather generous, decreeing its full renewal for another three-year period. From the textbook discount on invoice and credit transfer will therefore still be applicable to this incentive in the next few years, yet to complicate the use of the home bonus with these two options Anti-fraud Decree that changes the legislation.
Put simply, in the 2023 we will have a home bonus as we know it, that is with a 50% discount on renovations and the possibility of using it through: personal income tax deduction in ten years, discount on the invoice and credit transfer. However, to the detriment of this rosy scenario, the use of the subsidy with discount and sale will be much more selective as an effect of the Anti-fraud Decree, which requires new requirements linked to the approval of compliance and the asseveration of the adequacy of the costs.
So let’s try to trace in detail what the new will be like 50% house bonus in 2022 and what changes the legislation has undergone due to the dual effect of the Budget Bill and the Anti-Fraud Decree.
The 2022 Budget Bill intervenes on the 50% Home Bonus. As?
Going into the details of the innovations that overwhelm the house bonus from next year, let’s start with the good news.
Because if the Budget Law 2022 has narrowed and partially dismantled facades bonuses, furniture bonuses and Superbonus 110%, this document at least saved the house bonus 50%.
First of all, a three-year renewal arrives with which it is established that the incentive is active until December 31, 2024, during this three-year period the house bonus will have the usual deductible spending ceiling of € 96,000 and will offer the 50% discount applicable to renovations.
Therefore, the amounts of the house bonus, which originally had to cover only 36% of the costs incurred for building interventions, are raised to 50%, as already happened this year, but in progress permanent and definitive.
The same Budget Bill also establishes that for their duration i renovation bonus, including the home bonus, can be used with a personal income tax deduction, invoice discount and credit transfer.
The Anti-fraud DL imposes new requirements to use the 50% Home Bonus with discount and transfer
To intervene on the legislation that regulates the use and application of the home bonus there is not only the 2022 Budget Bill, but also the recent Anti-fraud Decree (DL 157/2021), whose purpose is precisely to block the illicit use of incentives related to building renovations.
This Decree intervenes to different degrees on the various restructuring bonuses, as regards the house bonus it is established that for all works paid after the date of its entry into force, November 11, 2021, in order to use the discount and transfer, the compliance visa together with the technical asseveration of the adequacy of the costs.
At first it was feared that these changes would have retroactive effect, but the FAQ updated by the Revenue Agency have clarified that the new legislation applies only to expenses incurred since the last one November 11th and that the date of payment of the invoice is valid even if the company has notified the body of the fact payment at a later time.
Recall that with regard to the house bonus and the bonus Facades the Anti-fraud Decree intervenes by expanding the obligations only if the incentives are used with a discount on the invoice and credit transfer, while there are no changes if they are used as a personal income tax deduction in ten years.
Unlike the Superbonus 110% now requires the approval of compliance and the technical asseveration of the adequacy of the costs even if the incentive with is used personal income tax deduction in five years.
An in-depth analysis of the impact of the Anti-fraud Decree on the legislation of the various restructuring bonuses is offered by the YouTube video of Proceed Vivone & Partners:
Can the 50% Home Bonus be used in conjunction with other renovation bonuses?
Another aspect that the Anti-fraud Decree and the Budget Law leave unchanged regarding the 50% house bonus it’s his compatibility total with the other incentives.
But always starting from the assumption that the different renovation bonus managed by the Revenue Agency, they can be used simultaneously only if applied and requested for different interventions, i.e. two bonuses cannot be applied to the same expense in order to raise the discount or deduction.
Specifically, the home bonus can be used together with the other incentives, so as to apply one 50% off% to the part of the work not covered by any expenses allowed by Superbonus 110%, facades bonus and green bonus.
Farewell Bonus Facades! Starting from 2023, the 50% Home Bonus will replace it
Regarding the relationship between house bonuses and facade bonuses it is worthwhile to open a parenthesis and give some additional details about the future.
Since if the house bonus will be active until the end of 2024 and for the whole of the next three years it will remain unchanged, with its 50% discount, this is not the case for the facades bonus.
IThe 2022 Budget Bill establishes that the bonus facades is only active until the end of next year, only to be canceled in 2023. But the changes don’t end there because from 01/01/2022 to 31/12/2022 its deduction will drop to 60% of the costs incurred for interventions on the external walls of a building.
Therefore, from 2023 to be able to carry out this type of interventions, the facade bonus will no longer exist, but the 50% house bonus, which will in fact replace this incentive.
2022 Budget Bill, what changes to Furniture Bonuses and Home Bonuses?
We close with another study this time on the relationship between home bonus and furniture bonus from 2022.
The mobile bonuses although it does not directly cover expenses related to building interventions, it is still considered one of the renovation bonus due to its unique entry requirement. In fact, this contribution makes it possible to furnish a property with state funding, provided that it has been the subject of a recent renovation.
The Budget Law 2022, brings some changes to the furniture bonus which also affects the relationship of the latter with the home bonus, which is in fact strengthened.
First of all also for the mobile bonuses a three-year duration is established until the end of 2024, period in which it will offer a deduction to the 50% for expenses related to the purchase of furniture items and large appliances.
However, starting next year the mobile bonus amounts will be reduced, because the maximum eligible expenditure will be equal to only 5,000 euros and therefore the maximum deduction will be 2.500 euro.
But the Budget Bill also establishes that from now on the furniture bonus is applicable only if previously there are renovations covered by the 50% house bonus, establishing a relationship between the two incentives addiction.
As for the use, as in previous years, also in 2022 the mobile bonus will be usable only and exclusively with personal income tax deduction in ten years, since the incentive does not allow for discounts and assignments.
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Editorial collaborator, born in 1984.
I have a degree in Classical Philology and a doctorate in Ancient History from theUniversity of Naples Federico II, with a thesis on the fragmentary work of Asclepiade di Tragilo. I am the author of scientific publications on the classical world and co-editor of two international academic volumes. Since 2015, I’ve moved to England where I’ve worked as a freelance copywriter and casino dealer.
Il mio motto è? “Naples is the flower of paradise. The last adventure of my life”.
