Families, homes, workers and businesses: with the 2022 Budget Law, the government reorganized the dossier of bonuses in favor of taxpayers. From concessions for energy efficiency to deductions for renovations, from incentives for cars to discounts on invoices, the dossiers are very numerous. Here is a summary of the interventions.
Properties
The most substantial package concerns home bonuses: building concessions and tax deductions that serve to incentivize the green transition with high energy efficiency interventions. Specifically, it was decided to renew the 110% Superbonus for 2022, also strengthening the Ecobonus and the Sismabonus to guarantee, as indicated by the NRP, energy efficiency and building safety. The restructuring bonus has also been renewed in 2022 (which also includes the air conditioners bonus) which consists of a deduction from income tax of 50% of the costs incurred, up to 96 thousand per property unit. Ok in action also to the renewal of the green bonus, the restoration bonus, the water bonus, the furniture bonus, the drinking water bonus and the first home bonus under 36. The Budget Law has also provided for the inclusion of the rental bonus for young people under 31 Finally, the facades bonus that was initially canceled but which was eventually extended in a different form, with the percentage will drop from 90 to 60% for next year, is also in play.
Auto
The Ecobonus fund for the purchase of low-emission vehicles was refinanced with 100 million euros. Also provided is the vehicle columns bonus for companies or professionals which will serve to incentivize the purchase of charging devices for electric cars or motorcycles. The driving license bonus has also been introduced.
The scrapping TV bonus has also been refinanced. For purchases on which the scrapping of an old device is foreseen, there will be a 20% discount on the purchase price up to a maximum amount of 100 euros without Isee limits. New resources in 2022 also for decoder bonuses which have a value of up to 30 euros. It is intended exclusively for citizens belonging to a family unit with an Isee not exceeding 20,000 euros. TV and decoder will be delivered at home to over 70. The two measures can be combined with each other.
Culture
Reconfirm the “Culture Bonus” and “Teacher’s Charter”. The culture bonus provides, as for 2021, the disbursement of 500 euros for eighteen-year-olds to be spent on cultural products and activities. The teacher’s card is confirmed, again for a maximum of 500 euros, to be used for professional updating.
Energy
The government has decided to set up a fund to counter the increase in the cost of energy in the bill. In particular, thanks to an amendment, families will be able to pay electricity and gas bills issued from January to April 2022 in 10 installments. In the first quarter, system charges for electricity users up to 16kw, for families and small businesses, such as bars and artisans. The VAT on gas drops to 5%.
Pos
POS bonus confirmed until June 30, 2022 for all traceable payments made, both merchants and professionals. They can benefit from a tax credit of up to 100% (previously it was 30%) of the commissions incurred for using the POS. This facility will change its name to become an “ATM bonus”. This new bonus in 2022 also takes the place of the Cashback Plan which has not been confirmed for next year.
Family bonus
The financial reform has already established that all measures aimed at the family will be covered by the “Family Act” package and will be grouped together in the single and universal family allowance. The new single family allowance will absorb baby bonuses, minor child temporary allowance bonus, mother tomorrow bonus, stork bonus and divorced separated parents bonus and other forms of support for families with children. The new single and universal allowance 2022 provides for the establishment of a monthly allowance granted progressively to all families with dependent children, starting from the 7th month of pregnancy up to the age of 21. In addition to the single family allowance, the Government has also provided for resources for any other extra bonuses for families with dependent disabled children.
Work
As far as businesses and workers are concerned, the new fiscal incentives to promote employment were defined in the financial statements. Among the concessions at work is the redetermination of the contribution exemption for permanent hires with the re-employment contract. The work bonus for young people under 36, the over 50 hiring benefits, the southern decontribution bonus and the facilities for hiring women have been extended. Finally, the Citizenship Income was reconfirmed, but it will undergo some changes.
Businesses
The maneuver provides more funds for Transition 4.0 and other resources to support internationalization. The extension of the contribution in favor of SMEs for the purchase of capital goods (the so-called new Sabatini) and new resources for the SME guarantee fund were also introduced. The Superbonus Hotel 80% is also planned for tourism businesses, a new fund for entertainment and automotive workers affected by the pandemic. To help female entrepreneurs, the Fondo Impresa Donna has been established which provides for grants, soft loans and other incentives. As regards aid to start-ups and new businesses, the current bonuses continue to be operational, while funds are exhausted, Resto al Sud which has undergone changes, and New businesses at zero interest rates.
–
