The 65% eco-bonus and the 50% tax deduction on building renovations remain. Also in 2016, the State will maintain the tax rebates for all those who want to improve their homes, without introducing changes. This was decided by the new 2016 Stability Law approved on Thursday 15 October by the Council of Ministers. The furniture bonus is also confirmed for those who want to redo the kitchen or living room. Compared to previews of the eve, the enlargement of the tax reliefs, on which the Minister for Infrastructures Graziano Delrio had strongly pushed, is for now limited to public residential construction or social housing and the EC IACP which will be able to use them also to improve energy savings. This will translate into a double advantage for public property which will thus be able to spend less and at the same time save structurally, therefore with stable advantages over time, on the cost of the energy bill of homes.
It cannot be excluded, and the drafting of the maneuver is still being defined, that the text will also include the extension of the furniture bonus for young couples (under 35) without the obligation to renovate the house imposed instead for the standard norm. The problem is the coverage and the State Accounting Department sifts through all the measures before presenting the final text in Parliament.
However, it cannot be excluded that, starting from the announced measures, other interventions will then be recovered - such as the extension of the eco-bonus to condominiums - during the parliamentary process. So let's see the measures on energy efficiency and construction, one by one.
ECOBONUS 65%
La tax deduction of 65% it can be requested for energy efficiency interventions (replacement of doors and windows, systems, etc.) as well as for the anti-seismic adaptation of the first home and of the production activities that fall within highly dangerous seismic areas. Now you can ask for all those works carried out by 31 December 2016. All the interventions are deductible as long as they lead to savings in the energy consumed compared to the previous situation (doors and windows, new generation air conditioners, solar panels for the production of water heat, roofing and flooring, etc).
For energy requalification interventions, the i maximum deductible spending caps which were as follows: 153.846 € for the overall energy requalification of the building; 92.307,69 € for interventions on the casing and for the installation of solar panels e 46.153,85 € for the replacement of winter air conditioning systems. The deduction of 65% is foreseen for expenses destined for anti-seismic interventions and static safety measures: the maximum limit of the works admitted to the deduction is 96.000 €. 65% of the sum spent can be deducted from taxes in ten annual installments (therefore over a period of 10 years).
BUILDING RENOVATION 50%
In the case of building renovations, the deduction due, again for works completed and invoiced by 31 December 2016, is 50%. Also in this case the deduction must be spread over 10 years.
MOBILE BONUSES
A 50% Irpef relief can be requested (within a spending limit of 10.000 euros) on purchases of furniture for the home, but this purchase must necessarily be included in a building renovation.
