Restructuring bonus 2022: super-extension and tax controls

With the Budget Law, the official extension for the bonus relating to restructuring has arrived.

By now also the publication in the Official Gazette has taken place and therefore we discover this bonus of great importance for the construction world. First of all, the extension of the restructuring bonus is a long extension because it has not been extended simply for 2022, but even up to 2024. This bonus is focused on renovations and provides for savings of 50%. As usual, the tax deduction is spread over 10 years and consequently in 10 equal installments. Fortunately, the other two ways usually preferred by Italians of credit transfer and discount on invoices have also been confirmed. The maximum ceiling of € 96,000 has also been confirmed. This bonus covers a wide range of restoration and renovation interventions. Therefore the range of construction works that can be put in place with this bonus is actually very extensive. Particularly interesting is also the possibility that construction companies can autonomously take advantage of the bonus as long as they sell the property within 18 months.

A significant bonus

Therefore, among the various bonuses related to the world of construction, this one has somewhat particular characteristics that make it certainly suitable for the most diverse and varied uses. But precisely for this reason the legislation linked to the anti-fraud decree becomes particularly delicate. In fact, the real fraud hunt started following the anti-fraud decree makes this bonus a little more delicate to manage. It is precisely the considerable flexibility of this bonus that could induce many to make choices that the taxman afterwards could consider questionable.

For example the construction company that had to carry out the works that benefit from the bonus and then had to selling the properties themselves could be subject to particularly keen scrutiny.

Certainly a very important confirmation, however, for the construction sector.

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