From the water bonus to the TV bonus, from the Superbonus 110% to the Ecobonus, from the facades bonus to the restoration bonus up to the bonuses for young people. The list of incentives for 2022 in the maneuver just approved in the House it seems to be infinite. There are many confirmations, with some new entries and some farewells, such as the birth bonus replaced by the single allowance for children. Following all the news of the bonuses contained in the maneuver approved today, Thursday 30 December, on the edge of the provisional exercise.
WATER BONUS AND DRINKING WATER
These are different subsidies but with the common goal of protecting the environment. No Isee limits or special conditions are required to use them.
The water bonus has been extended until 31 December 2023, but with reduced financial availability: the bonus will be available until funds run out in 2022, while for 2023 the resources will drop to 1,5 million euros. The subsidy consists of 1.000 euros for the replacement of old taps, ceramic sanitary fixtures, shower heads and shower columns with devices with reduced drainage or limited water flow, ie with greater water efficiency. Works for resin sanitary ware are not included.
While the drinking water bonus consists of a tax credit of 50% on expenses incurred from January 1, 2021 to December 31, 2022 for the purchase and installation of water filtration systems aimed at reducing the use of plastic and waste of water such as filtration systems, mineralization, cooling and addition of food carbon dioxide. The spending limit is 1.000 euros for homes and natural persons and 5.000 euros for commercial or institutional properties, for merchants and non-commercial entities.
BONUS TV AND DECODER
The subsidy is linked to replacement of old televisions which are no longer compatible with the new transmission standards imposed by digital terrestrial. It is being refinanced with a further 68 million euros for 2022. The procedures for obtaining the bonus are the same, therefore to access the TV and decoder bonus and the TV scrapping bonus everything is as before. For the first, it is a discount of up to 30 euros for new purchases that comply with the new standards, while the second consists of a 20% discount on the purchase price, up to a maximum of 100 euros and there are no limits. of Isee.
La news it concerns the over 70s, with a pension treatment of less than 20 thousand euros, they will be able to receive TV and decoders (free) directly to their homes at no additional cost.
BONUS FURNITURE AND APPLIANCES
The furniture and appliances bonus is extended to 2024 with some new features. The 50% deduction for the purchase of new furniture and appliances will be applied to a spending limit of 10 euros in 2022 (no longer 16.000 as in 2021), which will be further reduced to 5 euros in 2023 and 2024 for each renovated property with the 50% deduction of the Restructuring Bonus.
It is only mandatory to demonstrate that the renovation works have started before the purchases related to the furniture bonus are made, but it is not necessary that the renovation works have finished when you start incurring expenses for the purchase of the furniture.
Furthermore, the energy classes of household appliances have also been changed: not lower than A for ovens, E for dishwashers, washing machines and washer-dryers, F for freezers and refrigerators.
RESTRUCTURING BONUS
This bonus has also been extended until 31 December 2024 without, however, any changes. It concerns ordinary and extraordinary maintenance interventions, building renovations in single buildings or condominiums, with expenses borne by the owner but also by the tenant or the borrower.
The tax relief is deducted in the tax return to the extent of 50% (alternatively a credit transfer or a discount on the invoice) and is divided into 10 annual installments of the same amount with a spending limit of 96 thousand euros real estate unit.
The permitted interventions include cabling, energy saving, static and anti-seismic safety measures, the reduction of noise pollution, the reclamation of asbestos or other dangerous materials, the prevention of domestic accidents up to the creation of parking spaces.
GREEN BONUS
There have also been no changes to the green bonus and it has been extended for another 3 years (until 31 December 2024). Unlike the furniture bonus, this deduction is not connected to incurring expenses related to the building renovation.
It consists of a 36% tax deduction for the renovation of gardens, balconies and terraces of houses and condominiums: construction of green roofs, hanging gardens, greening of private open areas, with related maintenance and design costs.
The maximum expenditure is 5 thousand euros, therefore up to 1.800 euros can be recovered per real estate unit (36% of 5 thousand euros). The deduction will be paid over 10 years in annual installments of the same amount. While for residential properties also used for commercial or professional purposes, the deduction is halved.
SUPERBONUS WITHOUT ISEE ROOF FOR SINGLE FAMILIES
Here is the bonus that divided the majority the most but which has undergone the most significant changes: the Superbonus 110% is extended to all single-family homes, without the Isee limit of 25 thousand euros, to RSA and non-profit organizations and to homes reached by district heating. First, change the calendar:
- For works on single-family homes, the Superbonus is extended until 31 December 2022, provided that 2022% of the works are completed by June 30.
- For the interventions carried out by the autonomous public housing institute and equivalent and by cooperatives, the Superbonus is extended to 31 December 2023, provided that by 30 June 2023 the works are 60% of the total.
- For interventions carried out by condominiums and natural persons who are owners or co-owners, even in the case of demolitions and reconstructions, the expenses incurred by 31 December 2025 will be subject to deduction: the deduction percentage will be 110% until 31 December 2023, at 70 % for spending by 2024 and drops to 65% for spending by 2025.
Equivalence in the delivery of works between "driving" and "pulled" interventions was also introduced. Among the interventions carried out, the installation of photovoltaic systems and recharging columns for electric cars was confirmed.
ECOBONUS
The Ecobonus has also been extended and without changes. These are deductions on energy efficiency and redevelopment interventions in buildings.
Here how the deductions work: 50% for expenses relating to the purchase and installation of windows with fixtures and sunscreens as well as replacement of air conditioning systems with at least class A biomass or condensing boilers. They rise to 65% for global redevelopment of the building, the installation of advanced thermoregulation systems, micro-cogenerators, hybrid generators, solar collectors, heat pumps and building automation systems. Finally, from 70 to 75% if the works concern the entire building, demonstrating high energy performance indexes.
With regard to extensions:
- To 2025 with a progressive decrease in the percentage of deduction (from 110% for expenses incurred by 31 December 2023, to 70% for expenses incurred by 31 December 2024 and to 65% for expenses incurred by 31 December 2025) for condominiums and natural persons for work on buildings consisting of 2 to 4 real estate units.
- As of 30 June 2023 and up to 31 December 2023 if at least 60% of the works for undivided housing cooperatives were carried out in June.
- As at 31 December 2022 for natural persons who presented the CILA by 30 September 2021.
- As at 31 December 2022 for work on the main house carried out by natural persons with Isee up to 25 thousand euros.
EARTHQUAKE BONUS
The sismabonus has also been extended until 31 December 2024. These are the deductions provided for seismic improvement, demolition and reconstruction or restructuring interventions. For all properties located in the areas seismic (1,2 and 3) high and low risk.
The deductions start from 50% to reach 75% of the expense incurred if the transition to a lower risk class is demonstrated and 85% to two lower risk classes. The spending limit per real estate unit is set at 96 euros.
FACADE BONUS
The bonus for interventions dedicated to the recovery or restoration of the external facade of existing buildings has been extended to 2022, but with a cut in the deduction, from 90% to 60%, and with no spending limits. The deduction is foreseen in ten equal annual installments.
The facade bonus also concerns decorative elements: balconies, friezes and ornaments. The buildings must be located in zone A, i.e. in historic centres, or B, urbanized but not fully built-up parts.
RESTORATION BONUS
Among new entry the restoration bonus: a tax credit of 50% on a maximum expenditure of 100 thousand euros for the protection and restoration of buildings of historical-artistic interest protected by the Superintendence. The bonus is financed by the "Fund for the restoration and other conservation work on buildings of historical and artistic interest" of the Ministry of Culture for two million euros in the two-year period 2021-22.
Applications can be submitted by 28 February 2022 for works carried out in 2021 and by 28 February 2023 for those carried out in 2022.
FIRST HOME BONUS AND RENTALS
The first home bonus has also been extended until the end of 2022. It is aimed at under 36 years old and Isee not exceeding 40 thousand euros per year who intend to buy or have bought their first home from 26 May 2021 to 30 June 2022.
The measure provides for: exemption from registration tax and mortgage and cadastral taxes; a tax credit equal to the VAT paid at the time of purchase; the exemption from the substitute tax for purchase, construction and renovation mortgages.
The personal income tax deduction for rents intended for during 31 for the first 4 years of the contract (no longer 3) even in the case of a single room and not an entire house. The Isee limit is 15.493 euros.
BONUS CULTURE
It is aimed at those who have reached the age of majority in 2021, a contribution of 500 euros provided by the State to be spent on cultural activities such as cinema, music, books, museums, language courses and archaeological areas and parks.
BONUS REMOVAL OF ARCHITECTURAL BARRIERS 2022
It is the new 2022 home bonus provided for by the Budget Law: a deduction of 75% of the expenses incurred to remove architectural barriers in buildings.
Among deductible expenses, the installation of lifts or freight elevators and the automation of systems in buildings or apartments: from temperature control to room lighting. Also included are the costs of disposal and reclamation of the previous plants.
The deduction will be for those who incurred the expenses from 1 January 2022 to 31 December 2022 and will be deducted over five years up to a limit of 50 thousand euros for villas, 40 thousand euros per home for small condominiums and 30 thousand euros for apartments for condominiums consisting of over 8 real estate units.
GOODBYE TO BONUS SPAS, HOLIDAYS, CARS AND BIRTHDAYS
The spa and holiday bonuses expire on December 31st and will not be renewed. No new financing also for the car eco-bonus. However, the resources for cars change recipients: passing from an incentive for purchase to support for production. As well as the birth bonus which will be replaced by thesingle allowance for children from March.
