From 110% to Expiring Bonuses: The House Advantage Guide

From 110% to Expiring Bonuses: The House Advantage Guide

As confirmed by Minister Franco in the cover note to NaDef, the Super Bonus 110% for energy efficiency works and improvements in antiseismic properties in buildings (originally expiring on June 30, 2022 for residential buildings and December 31, 2022 for condominiums) will be extended until 2023.

“The next budget law 2022-2024 envisages the extension of several measures of economic and social importance, including the Guarantee Fund for SMEs and incentives for energy efficiency in buildings and innovative investments”, in fact the minister stated. However, the approaching end of the numerous other housing bonuses that, if not extended, will expire from December 31, 2021.

Among these, as reported by the Courier service, the Restructuring Bonus, which currently allows you to benefit from a 50% deduction on costs incurred until the end of the year: the intended maximum is 96 thousand euros per home. Without extensions, the concessions will return to 36% with a maximum of 48 thousand euros.

‘s interventionsEco bonusie aimed at improving the energy efficiency of a building, with personal income tax / Ires deduction between 50% and 90% of the costs, depending on the type of operation: ranging from the replacement of fixtures, windows, blinds, boilers to biomass and class A condensing boilers (50% deduction) to those decisive interventions from the thermal point of view that concern more than 10% of the total distribution area of ​​the building concerned, ie the facades (90% deduction).

Even the Sissa bonus it is part of the expiring benefits: this is the 50% deduction due for antiseismic interventions carried out on buildings located in seismic risk areas (zones 1, 2, 3) within 96 thousand per property unit. The benefit increases if the preventive intervention transfers the building to a lower risk class (75%) or to two classes (85%).

Also expired on Bonus facades, tax deduction equal to 90% of the costs incurred between 2020/2021 and documented (payments by bank/postal transfers) for restoration and/or restoration of the facade of existing buildings referring to any type of cadastral category. The only limitation is the fact that the real estate unit is located in zone A/B (min. Decree 1444/1968) or in similar areas by regional decree or municipal building regulations.

the “water bonus“, allocated to stimulate the saving of water resources. The benefit (with a maximum of 1000 euros per capita) can be requested for purchases or works to reduce water waste started from January 1, 2021 and until December 31, of the current In total, the government had allocated 20 million euros, taken directly from the Fund for saving water resources.

We also remember the Mobile Bonuses, corresponding to a personal income tax deduction of up to 50% for expenditure aimed at the purchase of furniture and large appliances of a class not lower than A+ (or at least class A or higher for ovens and dryers), in buildings undergoing renovation. The subsidy, which can only be applied for by those who started the interventions from January 1, 2020, is also valid for purchases made in 2021 (in the latter case, the spending ceiling on which this deduction must be calculated has been increased to 16 thousand euros ).

Close conclusion also for the Bonus mosquito nets, which is configured as a 50% Irpef / Iref deduction on the costs incurred before December 31, 2021 for the purchase of mosquito nets equipped with blinds. The maximum ceiling, which also covers the dismantling of already existing systems, is 60 thousand euros.

Finally we remember the Green Bonus, which provides for an Irpef deduction of 36% on expenditure aimed at the green furnishing of uncovered private lands of existing buildings, real estate units, appurtenances or fences, the purchase of irrigation systems or the construction of wells. The payment, which also covers the design costs, provides for a maximum amount of 5 thousand euros per housing unit (a maximum of 1,800 euros can therefore be deducted per building). All those costs incurred for the periodic routine maintenance of existing green zones are not included in the Bonus.

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