2024 marks a turning point in the landscape of bonus e concessions for those thinking of doing work in property. The maneuver recently launched by the Meloni government introduces a breath of news. Among the most significant changes, one of the most relevant concerns the Super bonus, which will see a reduction to 70% (and subsequently to 65% in 2025), with the further restriction of being reserved exclusively for condominiums starting from 2024. It remains in force, but with a restriction on the type of interventions envisaged, that on Architectural Barriers at 75%, while the Furniture bonuses with the maximum spending limit to be deducted at 50% which goes from 8 thousand euros in 2023 to 5 thousand in 2024. Here all building bonuses 2024 between confirmations and changes.
Super bonus
The new year marks a significant change in the landscape of Super bonus, one of the most significant tax breaks in the Italian construction sector.
Until 2023, this relief allowed property owners to benefit from a significant tax credit up to 110%, encouraging energy improvement interventions and seismic risk reduction. However, from this year the Superbonus rate is reduced to 70%, reserved exclusively for condominiums. This represents a significant change from the dual version of 110% and 90% currently in place.
The Superbonus amnesty
For those who have already undertaken certified work by December 2023, the good news is that the 110% relief will be maintained, as established by a ad hoc decree issued by the government shortly before the approval of the budget. This includes both those who have opted for it discount on invoice Both for the credit assignment. Therefore, those who are already engaged in construction projects can still benefit from the current conditions, as long as they respect the established deadlines.
Furthermore, from 2024 it will no longer be possible to access the Super bonus for villas. The extension of the benefit which was reserved for those who had carried out at least 31% of the overall intervention by 30 September 30 expired on 2022 December.
Support for low incomes
The Poverty Fund will provide significant support for citizens with lower incomes. If the ISEE income is less than 15 thousand euros and if 60% of the works have been achieved by 31 December of this year, the Fund will compensate the difference between the 70% relief and 110%. This measure aims to support less well-off families in accessing the benefits of building bonuses.
Ecobonus
THEEcobonus it remains at 50% also for windows and boilers throughout 2024, for expenses of up to 60 thousand euros for the replacement of windows, fixtures, solar shading and biomass boilers. For condominiums, the Ecobonus provides a relief of 70%, with a maximum expense of 40 thousand euros for the thermal insulation of the opaque common areas with an incidence exceeding 25%. This concession is valid for the whole of 2024 if the building permit application was submitted by 16 February 2023.
Renovation Bonus
Il Renovation bonus it will be valid until 2024 at the rate of 50%. We remind you that this is a measure already made structural by Legislative Decree 201/2001 in the amount of 36% with a spending ceiling of 48.000 euros, but extended from year to year to the extent of 50%, with a ceiling of 96.000 euros.
Furniture Bonus
Il Furniture bonuses will see a reduction in the maximum deductible expense, going from 8 thousand to 5 thousand euros in 2024. The tax deduction will therefore go from 4 thousand to 2.500 maximum euros. Those who plan to renovate furnishings and appliances will need to consider this change to maximize the tax benefits. Furthermore, the relief can only be requested by those who carry out a building renovation or extraordinary maintenance intervention in the year preceding the purchase and the deduction must be divided into 10 annual installments of the same amount.
Sissabonus
Il Sissabonus it has been extended through 2024 for anti-seismic safety costs. It is possible to obtain a 50% deduction for a maximum expense of 96.000 euros per real estate unit. The deduction can increase to 70% or 80% if, thanks to the interventions, a reduction in seismic risk of 1 or 2 classes is achieved. However, a mini-squeeze was introduced in the latest Superbonus decree, allowing access to the relief only if the request for a housing permit for the works was presented before the provision came into force.
Architectural Barriers Bonus
Since 2024, the Architectural Barriers bonus 75% will be limited, focusing on specific interventions such as the installation and modification of stairs, ramps, elevators and other accessibility devices. Some interventions related to the automation of systems will be excluded.
Access to credit transfer and invoice discount is limited to specific situations, such as condominiums, people with an income of up to 15 thousand euros and people with disabilities. The restrictions do not apply to expenses incurred before December 30, 2023, with a request for a qualification or binding agreement and a deposit paid.
Green bonus 2024
Il Green bonus it is a tax deduction equal to 36% of the expenses incurred for interventions concerning the green areas of private buildings. This is a deduction divided into 10 annual installments of the same amount calculated on a maximum amount of 5.000 euros per real estate unit for residential use. The Green bonus expires on December 31, 2024.
