Home and renovation, the novelties of 2022: from facades to furniture bonuses
The Budget Law has changed the framework of concessions linked to real estate redevelopment. There was an extension for all bonuses, but with substantial changes on that for the refurbishment of the facades; the lowering of the roof, from 16 thousand to 10 thousand euros, for the bonus furnishings and furniture, the introduction of an ad hoc facility for the removal of architectural barriers.
For what concern super bonus 110% linked to energy requalification remain unchanged the number of potential beneficiaries, the obligation to achieve an improvement of at least two energy classes, the distinction between leading and trailing works. The new calendar provides that for condominiums, multi-family buildings with unitary ownership and with a maximum of 4 dwellings, and the houses of autonomous social housing institutes, the deadline is 31 December 2023; in 2024 the bonus will drop to 70% and the following year to 65%. For independent houses, including terraced houses, there will be time only until the end of this year, with the obligation to have carried out at least 30% of the works by 30 June.
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