The Superbonus is now aimed at an increasingly small number. Those who unfortunately cannot take advantage of the Superbonus have the possibility of accessing the ordinary bonuses, which provide for the concessions provided for in the relaunch decree.
To take advantage of the Superbonus, homes made up of a family must meet the following requirements:
– the taxpayer must have the right of ownership or real right of enjoyment;
– the property must be used as a main residence;
– the taxpayer must have an income of less than 15,000 euros.
How can you save money by renovating?
I “good for less” are the concessions introduced before the Superbonus, and can be grouped into four main categories of interventions:
1. Sismabon which provides for the reduction of seismic risk;
2. Ecobonus which has as its objective the improvement of energy;
3. Building renovation which is aimed at extraordinary maintenance (“Bonus house”);
4. Removal of architectural barriers.
The first three bonuses must be presented by 31 December 2024. The deadline for the bonus for the removal of architectural barriers is 31 December 2025.
The Sismabonus is what it provides
For the Sismabon a maximum expenditure of 96,000 euros is envisaged for each movable unit and applies to buildings located in seismic zones 1,2,3.
The deduction is of 50% if there are no improvements in risk classes. You can qualify for a major deduction ranging from 70 al 85% in the following cases:
– in the case of the implementation of interventions deriving from a decrease in seismic risk, which determine a transaction to a lower risk class;
– in the event that the intervention results in the transition to two lower risk classes.
The deduction is recognized in the tax return and must be divided into 5 years. All the interventions that involve an attenuation or a decrease of the seismic risk are admitted for the purposes of the deduction.
The Ecobonus is what it is
They are recognized for the purposes of Ecobonus the works of:
– global redevelopment for energy essentials, with a deduction rate of 65% for a maximum expenditure of 153,846.15 euros;
– the insulation of the structures with a rate of 65% for a maximum cost of 92,307.69 euros;
– the exchange of fixtures with a rate of 50% with a maximum expenditure of 120,000 euros;
– the installation of solar conductors with a rate of 65% for a maximum expenditure of 92,307.67 euros;
– the change of winter air conditioning systems, with a rate of 65% for a maximum expenditure of 46,153.85 euros;
– solar coverage, with a deduction rate of 50% for a maximum expenditure of 120,000 euros;
– winter air conditioning systems with heat generators powered by combustible biomass, with a deduction rate of 65% for a spending limit of 92,307.69 euros;
-multimedia tools aimed at the remote control of heating, hot water processing or air conditioning systems in homes, with a deductible rate of 65% for a maximum expenditure of 23,076.92 euros;
– the purchase and installation of small cogenerators, which replace existing plants, with a deduction rate of 65% for a maximum expenditure of 153,846.15 euros;
– the replacement of winter air conditioning systems with systems having hybrid devices, with a deductible rate of 65% for a maximum expenditure of 92,307.69 euros.
The amounts are to be considered indicative, for the correct entry of the recognized expenses it is necessary to look at the further limits imposed by law. The costs incurred must be divided on 10 rate all of the same amount and deducted in the tax return.
The Home Bonus everything you need to know
For the works envisaged by art. 16-bis (opening of windows, renovation of the bathroom and so on) in every single house the owner can benefit from the 50% deduction. The maximum deductible expenditure is 96,000 euros. In the limit, we must also keep in mind the other expenses incurred, including anti-seismic aids, carried out on the same building even in past years. In this case, the benefit can only be used for expenses incurred which have already benefited from the relative deduction in the year of support which has not exceeded the total limit. This limitation does not apply in cases of interventions of an autonomous nature, which however must respect the maximum annual limit of expenditure granted.
The costs incurred must be divided into 10 rate of the same amount and deducted in the tax return.
The removal of architectural barriers
The eventuality of facilitations on interventions for the removal of architectural barriers is envisaged in the absence of demolition and reconstruction.
There is a deduction of the 75%divided into five installments of the same amount and calculated on the total amount not exceeding 50,000 euros.
The interventions must meet the requirements set out in public works decree 236 of 14 June 1989 ((“Technical requirements necessary to ensure accessibility, adaptability and visitability of private buildings and subsidized and subsidized public housing, for the purpose of overcoming and the elimination of architectural barriers”). The aforementioned are aimed at the facilitation.
The measures consist of works Of:
– enlargement and replacement of doors;
-layout of the floor;
– modification and adjustment of the sockets of the electrical system;
-total renovation of the bathroom, with the change of sanitary fixtures and the adaptation of the systems;
– partial arrangement of the plaster.
Can the discounts be cumulative?
All deductions can be combined except for the Sismabonus which must contain the costs incurred for the building renovation at 50%. Ordinary and extraordinary maintenance works are combined with the higher intervention and absorbed by the same, and benefit from the coinciding rate of deduction within the limits of the maximum foreseen expenditure.
