From the superbonus 110% to the facade bonus, the rules on building bonuses change in view of the budget law which should be examined by the government next week. On the basis of the provisions, there will be the expected extension to 2023 of the superbonus, but it will be selective, while the facades bonus, which will retire on 31 December 2021, will pay the costs of the cut requested by the Ministry of the Economy in recent weeks. The changes were anticipated in the Budgetary Planning Document already sent to the European Commission, but will be explored in the 2022 Maneuver which is in the pipeline. Let's make the point.
FACADE BONUS
The 90% facade bonus will not be renewed beyond the deadline set for December 31, 2021, despite the pressure from the parties, who had instead asked to extend it, but with a decreasing percentage discount from year to year. For work already in progress and which will continue beyond the end of 2021, the bonus will be exploitable, provided that the balance on the invoice relating to the remaining 10% to be given to the company is actually paid by 31 December.
SUPERBONUS 110%.
Important news will also arrive on the Superbonus of 110% on energy efficiency measures. There will be an extension to 2023, but it will be selective. Which means that the relief will only apply to condominiums and public housing (or equivalent). On the other hand, villas and other types of properties that will be able to enjoy the discount until 2022 remain excluded. There is also discussion, but there are still no decisions on the point, whether to extend the 110% superbonus by progressively decreasing the tax credit percentage : 70% in 2024 and 65% in 2025. But this hypothesis, in fact, would cancel the superbonus from 2024 given that the 65% bonus for energy efficiency already exists.
RENOVATION AND EFFICIENCY BONUS
A flat extension to 31 December 2022 will instead come for the "traditional" bonuses, namely the 50% bonus on simple building renovations and the 65% bonus on energy efficiency works on buildings that are not included in the Superbonus. It should be emphasized that among the 50% subsidized works there will also be interventions on the facades of buildings.
