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There is something for everyone, or almost.The issue of tax benefits related to the house is central in the budget law 2022: the latest maneuver has in fact maintained the facilities for renovations or thermal insulation in homes, as well as those for seismic improvement, or for demolition architectural barriers or for the purchase of water filtration systems.The main incentive remains the 110% superbonus, without forgetting the various sismabonus, eco-bonuses and green bonuses, or the support for the first home for under 36s and for rents for young people under the age of 31.Let’s try to do a bit of order, reviewing all the home bonuses available in 2022, with the latest news and rules.
The 2022 budget law kept the 110% super bonus, the facility for renovating the house, introducing some new features.The tax incentive was extended and extended to all single-family homes, without the Isee limit, to rsa, non-profit organizations and to homes reached by district heating.It can be used until 31 December for interventions on single-family homes, provided that 30% of the works are completed by June 2022.Equivalence in the delivery of works has been introduced between towing and towing interventions.For interventions on public housing, on the other hand, the extension is to 31 December 2023 if 60% of the works have been completed as of 30 June 2023.
In the case of interventions carried out by condominiums and natural persons who own or co-owners, the expenses incurred by 31 December 2025 may be deducted: the deduction is equal to 110% for expenses by 31 December 2023, it drops to 70% for those by 31 December 2025. 2024 and 65% by 2025. The deduction remains 110% for areas affected by earthquakes since 2009. It also applies to demolitions and reconstructions.
The Revenue Agency has provided a new clarification on the superbonus with regard to interventions on buildings of a single owner, consisting of residential and non-residential units, and on the prevalence of the residential nature of the building.The Inland Revenue clarified that for the purposes of applying the tax benefit, for buildings consisting of two to four real estate units, the total area of the real estate units intended for residence included in the building must be greater than 50%.Among the innovations that the latest budget law has provided for the 110% superbonus is the obligation, for the owners of single-family houses, to carry out at least 30% of the planned works by 30 June 2022. By the end in June it will be necessary to present the documents certifying the progress of the work.
The Revenue Agency clarified that “if both energy efficiency and anti-seismic interventions, admitted to the super bonus, are carried out on the same building, the verification of the progress of the works is carried out separately for each category of facilitated intervention”.To certify the effectiveness of the different types of interventions, it is necessary to send two different declarations (i.e. the certificate certifying that the expenditure incurred was adequate): one for energy efficiency and one for reducing the seismic risk.To deal with these procedures must be different professionals, both “qualified technicians”.
Not just super bonuses, though.This year the eco-bonus for energy redevelopment and the seismabonus are also confirmed.The first was extended until December 31, 2024, without changes.The 50% deduction previously established for the costs relating to the purchase and installation of windows with frames and solar shading, as well as the replacement of air conditioning systems with condensing boilers of at least class A remains unchanged. In the event of global redevelopment of the building , the deduction rises to 65%, while it reaches 75% in the case of works involving a condominium, demonstrating high energy performance indices.The seismabonus, on the other hand, was extended until 31 December 2024 and the deductions for buildings in seismic zone one, two and three were confirmed, ranging from 50% to 75% of the expenditure incurred, however demonstrating the transition to a class lower risk and 85% two lower risk classes.The spending limit for each real estate unit is 96 thousand euros.
There is also space for benefits for young people, starting with the first home bonus, aimed at people under 36 and with Isee below 40 thousand euros per year.The benefit is valid for those who bought their first home between May 26, 2021 and June 30, 2022 and provides for exemption from registration tax and from mortgage and cadastral taxes, a tax credit equal to VAT and the exemption from the substitute tax for purchase, construction and renovation loans.The under-31 rental bonus, on the other hand, is a contribution to help young people between 20 and 31 years of age who have a total income not exceeding € 15,493.71.The deduction is 20% of the rent.The maximum allowable deduction is two thousand euros.It is financed by the youth rental fund and is due for the first four years of the lease.
The green bonus has also been extended until 2024, with the confirmation of the 36% deduction for the greening of houses and condominiums.Also included are the construction of green roofs, roof gardens, green arrangement of private uncovered areas, with related maintenance and design costs.The expenditure has a maximum ceiling of five thousand euros.The facades bonus, on the other hand, has been extended for the whole of 2022, but the budget law has changed the rules: the tax relief is reduced to 60%.The subsidy is due for works aimed at the recovery or restoration of the external facade of existing buildings.Among the interventions there are also cleaning and external painting, interventions on balconies, ornaments, friezes, on opaque vertical structures of the facade influencing from the thermal point of view or affecting more than 10% of the plaster of the total gross dispersing surface of the building.
And we come to the restructuring bonus.It can be used until December 31, 2024, without changes.Also in this case, the expenditure incurred has a maximum ceiling: 96 thousand euros per real estate unit, with a deduction of 50%.It also provides for the transfer of credit or a discount on the invoice.Among the planned and admitted interventions are cabling, energy saving, static and anti-seismic safety measures, the reduction of noise pollution, the remediation of hazardous materials.The restoration bonus, then, will be active until 31 December 2022 and provides for a tax credit of 50% on the expenses incurred for the protection and restoration of buildings of historical and artistic interest protected by the Superintendency.Applications can be submitted by February 28, 2022 for works carried out in 2021 and by February 28, 2023 for works carried out in 2022. The maximum spending limit is one hundred thousand euros.
In the increasingly consolidated practice of providing “rain” contributions, there is also room for subsidies related to water.The water bonus, also known as the bathroom bonus or taps bonus, remains active until December 31, 2023, even if the resources made available by the government drop from 5 million to 1.5 million.It provides for a contribution of one thousand euros for the expenses incurred to replace sanitary fittings, taps, shower heads and shower columns with new models with reduced drainage or with a flow limitation.Connected plumbing and masonry works and the disposal of pre-existing appliances are also included in the bonus.
And then there is the drinking water bonus: it will only remain in effect until the end of the year.It provides for a tax credit of 50% of the costs incurred for the purchase and installation of filtration, mineralization, cooling and / or addition of food carbon dioxide systems.The limit of the expenses incurred is one thousand euros for homes and individuals and five thousand for commercial or institutional properties, for merchants and non-commercial entities.The maximum bonus payable is therefore 500 or 2,500 euros.
It should be noted that the government’s support-ter decree has put a limit on the transfer of the tax credit on building bonuses such as super bonuses, eco-bonuses, renovation bonuses, seismabonus and facade bonuses.This is a substantial change, because starting from 7 February the tax credit can be transferred only once both by the beneficiaries of the deduction and by the suppliers who receive the credit or apply the discount on the invoice.By absorbing the anti-fraud decree, the new maneuver then introduced a sort of deductible to limit the situations in which all the other bonuses, to be sold or used with the discount on the invoice, must be certified and certified for compliance.
Basically, from Friday 4 February it is possible to communicate the transfers without certification and revised on the basis of the new “deductible” and the transfer of expenses paid in 2022. The deductible provided for by the 2022 budget law never applies to the facades bonus.For the sale or discount on the invoice, therefore, the sworn statement and the compliance approval are always required.In the event of extraordinary maintenance interventions, it will also be possible to transfer the expenses for the connected ordinary maintenance.And it is also possible to apply the sale or discount on the invoice for the purchase of the relevant car garage.All these expenses can already be deducted from November 12, 2021. The Revenue Agency has instead clarified that the allowance for small jobs will apply to all communications sent from February 4, “even if relating to works in 2021”.
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