Super Bonus 110%, full discount only until 2023. Condominiums, villas, first and second residences: what’s changing
The race to use Super Bonus 110% And other privileges related to housing, which were approved in the finance law, and which will finally be approved by the Council by the end of the year. As for the most advantageous obstacles and penalties that limited their use, they have been removed, offering taxpayers a Full extension for two years. But on the one hand, the growing warning of the “bubble” effect with price increases reported by Mario Draghi himself, and on the other hand the concerns of the Ministry of the Economy about the economic sustainability of the measure (as well as the taxes on credit fraud) lead us to believe that it is unlikely that there will be more extensions of time for the procedure. So we open time window Two years during which they can take full advantage of the 110% advantage.
This possibility concerns in particular I Housing units (for common areas and for individual apartments) and owners or co-owners of buildings with several Real estate units of two to four: In the 2024 the percentage will drop to 70% it’s in 2025 65th Street. The subsidy will apply to both “driving” (thermal insulation, air conditioning, etc.) and “towing” work (other energy efficiency measures). In the case of single-family buildings, townhouses, there is another reason to accelerate: in the end, the service will be due without restriction but 30% of the work must be completed by June 30. In addition, the distinction between the main dwelling and the others in which the owner does not live have been abolished.
checks Small interventions, invalid pressure
In the text of the budget code, the previously approved decree-law has been transferred and which has already entered into force, which provides for a series of controls aimed at preventing fraudulent behavior by those who benefit from super-rewards or other bonuses, especially in the event of a credit transfer. In particular, certification and visa compliance are required for these interventions. However, this limitation is not linked to interventions up to 10 thousand euros; In addition, the costs of sworn translations will in turn be deductible.
PV There is an extension to transplantation
So far, the installation of PV systems has been viewed as a “paid” intervention by those who qualify for the 110% super-reward, aimed at both energy efficiency and earthquake prevention. The finance law confirms this option by linking the deadlines to those of the main intervention and thus extending it de facto. There is a fixed cap on the total amount spent on photovoltaic cells, which is 48,000 euros with an additional limit of 2,400 euros per kilowatt of nominal power.
earthquake Full returns for four years
In areas affected by various earthquakes from 2009 in L’Aquila, it will be possible to exploit without restriction until the end of 2025 110% of the enormous bonuses of the version allocated to reconstruction interventions, which may also concern both housing and individuals. and semi-detached buildings. The remittance will be complete for the four years. Therefore, in addition to the Abruzzo earthquake that occurred twelve years ago, those that occurred in Emilia in 2012 and the events between late 2016 and early 2017 that affected four regions of central Italy are also included.
interfaces 2022 discount increases to 60%
The interfaces bonus is confirmed for one year, but at a reduced discount rate. Aid is due for interventions aimed at restoring or restoring the exterior facade of existing buildings, of any cadastral category, including instrumental properties. The work can relate to opaque structures, balconies, ornaments or cornices. However, buildings must be located in zones A and B, as defined in Ministerial Resolution 1444 of 1968. So far, owners can benefit from a reduction of 90 percent, which for 2022 has been reduced to 60.
barriers Incentives for ski lifts
For 2022, a new specific deduction has been introduced for expenses aimed at removing architectural barriers in buildings, such as the installation of elevators, hoists or even automation interventions. The discount rate will be 75% with variable expenditure ceilings: 50 thousand euros for family buildings, 40 thousand euros (multiplied by the number of apartments) for those with two to eight real estate units, 30 thousand euros per apartment for more buildings. of eight real estate units.
Mobile rewards Maximum expenditure 10,000 euros
The “Funiture Bonus” is also confirmed for 2022, that is to say a 50% discount for the purchase of first-class furniture and large appliances of at least A + (A or higher for ovens and dryers), intended for furnishing a private object restructuring, for which the specified discount has already been received. The maximum amount of expenses accepted for accumulation will be € 10,000 for 2022 (so a maximum of € 5,000 can be deducted) while in the following two years the amount will be reduced to € 5,000. The “Green Bonus” has also been confirmed until 2024.