The race to use the superbonus 110% and other concessions related to housing, confirmed in the budget law which will be definitively approved by the Chamber by the end of the year. As regards the most advantageous, obstacles and penalties that limited its use have been removed, offering taxpayers a full extension for two years. But on the one hand the growing alarm for the “bubble” effect with the price increase reported by Mario Draghi himself, on the other hand the concerns of the Ministry of Economy for the economic sustainability of the measure (as well as for credit scams tax) lead us to think that it is unlikely that there will be further temporal extensions of the measure. Thus opens one time window two years within which it will be possible to fully exploit the 110% benefit.
This possibility concerns in particular i condominiums (for common parts and for individual apartments) and owners or co-owners of buildings with a number of real estate units from two to four: In the 2024 the percentage will drop to 70% It is in the 2025 al 65. The subsidy will apply to both “driving” works (thermal insulation, air conditioning, etc.) and “towed” (other energy efficiency measures). In the case of single-family buildings, the houses, there is another reason to accelerate: in the end the benefit will be due without Isee constraints but it will be necessary to have completed 30% of the works by next 30 June. Furthermore, the distinction between main residence and others in which the owner does not reside has also been canceled.
The controls Small interventions, the squeeze is not valid
In the text of the Budget Law, the previously approved decree law which has already entered into force has been transferred, which provides for a series of checks aimed at avoiding fraudulent behavior by those who benefit from the super bonus or other bonuses, in particular in the case of transfer of the credit. In particular, certification and compliance visa are required for these interventions. However, this constraint does not concern interventions up to 10 thousand euros; furthermore, the expenses for the sworn translations will in turn be deductible.
Photovoltaic There is an extension for the implants
Up to now, the installation of photovoltaic systems was considered an intervention “driven” by those eligible for the 110 percent super bonus, both aimed at energy efficiency and anti-seismic prevention. The Budget Law confirms this option by linking the deadlines to those relating to the main intervention and therefore de facto extending it. There is a specific maximum total amount of expenditure for photovoltaics, set at 48 thousand euros with a further limit of 2,400 euros for each kW of nominal power.
Earthquakes Full benefit for four years
In the areas affected by the various earthquakes starting from that of 2009 in L’Aquila, it will be possible to exploit without limitations until the end of 2025 the 110 percent superbonus in the version reserved for reconstruction interventions, which may concern both condominiums and single and semi-detached buildings. The deduction will be full in all four years. Therefore, in addition to the Abruzzo earthquake of twelve years ago, those that occurred in Emilia in 2012 are also included and the events that between the end of 2016 and the beginning of 2017 affected four regions of central Italy.
Facades 2022 discount drops to 60%
The facades bonus is confirmed for one year, but with a reduced deduction percentage. The subsidy is due for interventions aimed at the recovery or restoration of the external facade of existing buildings, of any cadastral category, including instrumental properties. The works may concern opaque structures, balconies, ornaments or friezes. However, the buildings must be located in zones A and B, as defined by the ministerial decree 1444 of 1968. Up to now, the owners could take advantage of a deduction of 90 percent, which for 2022 is reduced to 60.
Barriers Incentives for lifts
For 2022, a new specific deduction has been introduced for expenses aimed at removing architectural barriers in buildings, such as the installation of lifts or hoists or even for automation interventions. The deduction percentage will be 75 percent with differentiated spending ceilings: 50 thousand euros for single-family buildings, 40 thousand euros (multiplied by the number of apartments) for those from two to eight real estate units, 30 thousand per apartment for buildings with more than eight real estate units.
Mobile bonuses Maximum expenditure of 10 thousand euros
The “furniture bonus” is also confirmed for 2022, i.e. the 50 percent deduction for the purchase of furniture and large appliances of class I not lower than A + (A or higher for ovens and washer-dryers), intended to furnish a property subject to restructuring, for which the specific deduction has already been received. The amount of the maximum expenditure admitted to the benefit will be 10 thousand euros for 2022 (therefore a maximum of 5 thousand can be deducted) while in the following two years the amount will drop to 5 thousand euros. The so-called “green bonus” has also been confirmed until 2024.
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