If you are or are planning to renovate your home, you will be inquiring about the 2022 Italian Bonuses. The Italian parliamentary discussion to define the 2022 Budget Law on which these tax breaks depend is now in full swing but, as has already happened, we will not have certain answers before the end of the year.
What we will do in this article will be to illustrate a likely prediction, but we invite you, as always, to consult a specialized technician before proceeding.
Super bonus 110%
The Superbonus for interventions carried out in condominiums and buildings from 2 to 4 real estate units with a single owner, it seems that it can be extended, until 31 December 2025, with decreasing rates (110% for expenses incurred until 31 December 2023, 70% for expenses incurred up to 31 December 2024, 65% for expenses incurred up to 31 December 2025).
This is what emerges from the budget bill for 2022, approved at the end of October by the Council of Ministers and from the statements made by politicians.
With regard to individual family units, however, the bill sets the date on 30 September 2021: those who presented the CILA-S requesting demolition and reconstruction by this date, will be able to take advantage of the 110% Superbonus for expenses incurred, up to 31 December 2022.
Then, those who have an ISEE up to 25,000 euros instead, he will be able to take advantage of the 110% Superbonus until 31 December 2022, for all the others the deadline remains that of 30 June 2022.
Facade bonus: no extension
The 90% facades bonus, expiring on 31 December 2021, will not be further extended. There has been talk of a possible reduction of the deduction to 60%, but so far it has not been confirmed.
Eco-bonus, renovation bonus, green bonus and sisma bonus until 2024
The eco-bonus (deduction ranging from 50% to 75% for condominiums and 65% for homes), the renovation bonus (50% deduction), the sismabonus (deduction ranging from 50% to 85%) and the green bonus ( 36% deduction) will benefit from a three-year extension and will expire on 31 December 2024.
Some of the anti-seismic works are currently facilitated with the Superbonus, but interventions on non-residential buildings continue to use the deduction from 50% to 85%, linked to the transition to a better risk class.
Reduced furniture bonus
The furniture bonus (50% deduction) will be remodeled and the spending ceiling will drop to 5,000 euros.
In 2021, the spending ceiling for the deduction on the purchase of efficient furniture and appliances had instead been raised from 10,000 to 16,000 euros.
Discount on invoice and credit transfer
At the moment, the beneficiaries of the deductions provided for the bonuses (superbonus 110, facades bonus, ordinary eco-bonus, ordinary sismabonus, photovoltaic) can opt for the discount on the invoice and the transfer of credit until 31 December 2021.
The 2022 Budget Law, however, provides for an extension to 2025 limited to the Superbonus interventions, while for all other tax bonuses, the alternative options, as provided for in art. 121 of the D.L. n. 34/2020 (Relaunch Decree) will end on 31 December 2021. But even for this point, we will have to wait for the definitive decree.
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