With 414 votes in favor, 47 against and 1 abstention, the Chamber of Deputies renewed the confidence placed by the Government on the approval, without amendments, sub-amendments and additional articles, of article 1 of the bill: State budget for the financial year 2022 and the multi-year budget for the three-year period 2022-2024 in the text of the Commission, identical to that approved by the Senate.
Superbonus 110%: all new deadlines
All confirmed on the changes planned to the Superbonus and other building bonuses. At this point, only the publication of the 2022 Budget Law in the Official Gazette is awaited. In the meantime, it appears useful to report a synoptic table with all the deadlines set for the various building bonuses. Let’s start with the 110% superbonus.
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Super bonus |
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| Beneficiary | regulatory ref | Rate | SAL 30% | SAL 60% | Final deadline |
| Condominiums and multi-family buildings | art. 119, paragraph 9, letter a) of DL n. 34/2020 |
110% | 31/12/2023 | ||
| Condominiums and multi-family buildings | art. 119, paragraph 9, letter a) of DL n. 34/2020 |
70% | 31/12/2024 | ||
| Condominiums and multi-family buildings | art. 119, paragraph 9, letter a) of DL n. 34/2020 |
65% | 31/12/2025 | ||
| Individuals | art. 119, paragraph 9, letter b) of DL n. 34/2020 |
110% | 30/06/2022 | 31/12/2022 | |
| IACP and undivided housing cooperatives | art. 119, paragraph 9, letters c) and d) of DL n. 34/2020 |
110% | 30/06/2023 | 31/12/2023 | |
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In the municipalities of the territories affected by seismic events that occurred starting from 1 April 2009 where a state of emergency was declared, the superbonus can be used for expenses incurred by 31 December 2025.
Fundamental aspect to remember: all the driven interventions follow the time horizon of the leading interventions. Therefore, even natural persons who carry out towed interventions on their homes will be able to deduct the expenses incurred up to 31 December 2023 (deadline for condominiums).
Ecobonus, Sismabonus, Facade bonuses and other building bonuses: all the new deadlines
As for the other building bonuses, the deadlines are as follows.
| Deduction | regulatory ref |
Rate |
Final deadline |
| Ecobonus | art. 14 of DL no. 63/2013 |
50-75% |
31/12/2024 |
| House bonus and ordinary seismabonus | art. 16 of DL no. 63/2013 |
50-85% |
31/12/2024 |
| Bonus Facades | art. 1, paragraphs 219-224 of law no. 160 |
60% |
31/12/2022 |
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| Deduction | regulatory ref |
Rate |
Spending limit |
Final deadline |
| Furniture Bonus | art. 16, paragraph 2 of Legislative Decree no. 63/2013 |
50% |
10.000 euro |
31/12/2022 |
| Furniture Bonus | art. 16, paragraph 2 of Legislative Decree no. 63/2013 |
50% |
5.000 euro |
31/12/2024 |
| Green bonus |
art. 1, paragraph 12 of the Law of 27 December 2017, n. 205 |
36% |
5.000 euro |
31/12/2024 |
Discount on invoice and credit transfer extended to 2024
Official extension also for the alternative options provided for in art. 121 of the Law Decree n. 34/2020 (Relaunch Decree):
- discount on invoice;
- credit assignment.
For the superbonus the alternative options will be extended until 2024. For all other tax deductions using the options, these will be extended until 31 December 2025.
We remind you that the alternative options can be used, in addition to the 110% superbonus, also for the following building bonuses:
- recovery of the building stock (house bonus, art. 16-bis, paragraph 1, letters a) and b), of the decree of the President of the Republic 22 December 1986, n. 917);
- relating to the construction of garages or parking spaces also belonging to common property (home bonus, art. 16-bis, paragraph 1, letters d), of the Presidential Decree of 22 December 1986, n. 917);
- energy efficiency (ordinary eco-bonus, art. 14 of Legislative Decree no. 63/2013);
- adoption of anti-seismic measures (ordinary seismabonus, art. 16, paragraphs from 1-bis to 1-septies of Legislative Decree no. 63/2013);
- recovery or restoration of the façade of existing buildings, including those for external cleaning or painting only (façade bonus, art.1, paragraphs 219 and 220, of law no.160 of 27 December 2019);
- installation of photovoltaic systems (art. 16-bis, paragraph 1, letter h) of the decree of the President of the Republic 22 December 1986, n. 917);
- installation of columns for recharging electric vehicles (art. 16-ter of Legislative Decree no. 63/2013);
- interventions directly aimed at overcoming and eliminating architectural barriers in existing buildings (Article 119-ter of Legislative Decree no. 34/2020).
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