The April Decree, which will be approved in the next few days, provides for substantial interventions also in the real estate and construction sectors. In fact, the Government is examining a series of bonuses, from the one on rents to the one for renovations, which should give breathing space to families and traders, as well as mark a definitive turning point in the safety and energy efficiency process of Italian properties . The most substantial aid, even equal to a deduction of 110% (someone had also hypothesized 120%), will be destined, for the whole of 2020 and probably also for 2021, to those who do functional works to make commercial premises and offices suitable for the architectural needs imposed by the Covid-19 emergency, and therefore distancing the workstations, external areas, ventilation system of the premises, etc.
More generally, however, the idea, anticipated by Prime Minister Giuseppe Conte in an interview, would be that of provide for tax deductions of up to 100% for those who do renovation work at home in 2020 or 2021. The 100% bonus would therefore make it possible to recover all the expenditure to secure or optimize a property from an energy point of view in the form of a tax deduction. The subsidy would in fact extend to anti-seismic, environmental and energy building redevelopment interventions. It could also find space in the package to support construction the extension of the tax credit for rents of workshops and buildings of artisan cadastral categories: in the March decree a tax credit equal to 60% of the rent, but only for properties falling under category C1, i.e. shops and workshops.
In the next few days the allowance should be extended to bars and restaurants, professional offices, hotels e industrial sheds, however always for the categories that have been forced to close their business as a result of the measures adopted by the Government to contain the Coronavirus. The rental bonus will also be there for private individuals, based on the income brackets:
- for the rent of the first house: 300 euros in case of income below 15493,71 euros;
- for the rent of the first home: 150 euros in the case of income between 15493,72 and 30987.41 euros;
- for rent with flat rate coupon: 495,80 euros in case of income not exceeding 15493,71 euros;
- for rent with flat rate coupon: 247,90 euros if the total income is between 15493,72 and 30987,41 euros;
- for young people between the ages of 20 and 30: 991,60 euros if their total income does not exceed 15493,71 euros;
- for off-site employees: 991,60 euros if the total income does not exceed 15493,71 euros;
- for off-site employees: 495,80 if the total income is between 15493,72 and 30987,41 euros.
