With house bonuses the economy starts again after the Covid.

What will be the house bonuses confirmed and extended to 2022 by the Budget Law?

Let’s clarify and find out in this article.

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There is no doubt that the introduction of the various house bonuses has in fact allowed the construction sector and its aftermath after 2020 marked by the pandemic to restart.

Giovanni Bozzini, president of CNA Lombardia, interviewed by Sole24ore, attributed precisely to the revival of the home system the increase in GDP of +4.7% expected for next year.

But what incentives will be confirmed for 2022 in the Budget Law?
Let’s find out together, read the news

Home bonus extensions 2022

The Government has extended almost all incentives related to the house bonus, ie building bonuses promoted to encourage green transition with high energy efficiency interventions.

There are also tax deductions for 2022, which aim to ensure the purchase and renovation of housing.

Let us now look in detail at the bonuses for the construction sector that will be extended.

Superbonus 110%

The Superbonus 110% will be extended, but with different rules.

As for 2021, this facility may be applied to energy efficiency works, to the installation of photovoltaic systems, as well as to structures for charging electric vehicles or to the construction of thermal overcoats.

What differentiates the new version of the Superbonus consists of a series of changes on the duration of the incentives and on the audience of recipients, specifically:

  • as at 31 December 2023 without modification for interventions on condominiums and Iacps (or other autonomous institutions). The Commission confirmed Superbonus 110 % for IACP and cooperatives until 31 December 2023. This, provided that by 30 June 2023 those responsible have carried out at least 60% of the intervention;

  • for other dwellings – such as villas and single-family dwellings – the Government has extended the incentives to 110 % from 30 June to 31 December 2022 for real estate units used as main dwellings. The incentive can only be requested by taxpayers with ISEE up to 25,000 euro per year;

  • at 31 December 2022 for work carried out by natural persons outside the pursuit of business activities, the arts and professions, in real estate units (up to a maximum of two) for which CILA was submitted on 30 September 2021 or for which the procedures for the acquisition of the qualification were initiated.

Ecobonus

The Ecobonus was strengthened and reconfirmed in the Budget Law until 2024.

The purpose of the facility is to ensure, as indicated by the PNRR, the energy efficiency of buildings.

What does the Ecobonus provide? A deduction from 50% to 65% for energy efficiency interventions that do not fall into the Superbonus 110.

Sismabonus

The Government also strengthens the Sismabonus, the tax deduction useful to ensure the safety of buildings.

This bonus provides a facility with variable rates depending on the seismic area in which a building is located and the type of property.

If for single-family buildings the discount goes from 50 to 70%, for condominiums the percentage rises from 75 to 85%.

Restructuring bonus

Renewed to 2022 also the Bonus restructurings, facility that consists in a deduction from the IRPEF of 50% of the expenses incurred, up to 96.000 euros for unit real estate.

Moreover, with the Decree of Relaunch, it was also introduced the possibility of opting, as an alternative to deduction, for the assignment of the credit or for the discount on the invoice.

Extended also the bonus facades, but with a smaller percentage that will fall from 90 to 60% next year.

Bonus restoration

The 2022 will still be active also the Bonus restoration, the inventive that provides a tax credit equal to 50% of the expenses incurred by natural persons in the years 2021 and 2022 for the maintenance, protection and restoration of buildings of historical and artistic interest.

The beneficiaries of this Bonus, valid up to a maximum of 100,000 euros, can be exclusively natural persons, thus discarding all the real estate used in the business, art or profession.

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