Building bonuses extended to 2024, facade bonus to 2022 at 60%

12/30/2021 – Restructuring bonuses, ecobonus, sismabonus, green bonus are confirmed until 2024; they continue but with some variation of the facades and mobile bonuses; a new bonus is introduced to break down architectural barriers.

This is what the Budget Law 2022 approved by the House with 414 votes in favor, 47 against and 1 abstention.

Restructuring bonus, eco-bonus and sismabonus until 2024

The tax concessions for:
– the recovery of the building stock (restructuring bonus of 50% on a maximum cost of 98 thousand euros per property unit);
– the energy requalification of buildings (ordinary eco-bonus of 50 or 65% and for the common parts of 70-75% or 80-85% in the case of works also aimed at reducing seismic risk);
– the adoption of anti-seismic measures and the execution of works for the static safety of the buildings (seismabonus 50%, 70-80%, 75-85%, including that due to those who buy properties in seismic risk areas 1, 2 and 3, made through the demolition and reconstruction of entire buildings).

Green bonus until 2024

Also extended until 31 December 2024 the green bonus of 36%, with a ceiling of 5 thousand euros per apartment, for the green arrangement of uncovered areas of private residential properties, appurtenances or fences, irrigation systems and wells, and for create green roofs and hanging gardens. It is also up to the interventions on the external common parts of condominium buildings, with a ceiling of 5 thousand euros per housing unit.

Mobile bonuses until 2024 but with a decreasing roof

Extension with changes also for the deduction for the purchase of furniture and large household appliances intended for the furnishing of buildings subject to renovation works started from 1 January of the year preceding that of the purchase. The mobile bonus will keep the rate of 50% and will be usable until 2024 but with a spending ceiling that drops (from the current 16,000) to 10,000 euros in 2022 and 5,000 euros in 2023 and 2024.

Facts bonus in 2022 but at 60%

As announced in recent weeks, the facades bonus will be extended until December 31, 2022 but will be less generous: the rate will in fact drop from 90% to 60%. The rules already in force have been confirmed: the subsidized costs are those for interventions, including those of cleaning or painting only, aimed at the recovery or restoration of the external facade of the existing buildings located in zone A or B.

Parallel to the deductions, the options of discount on invoice and credit transfer.

Drinking water bonus until 2023

The 50% credit introduced for the two-year period 2021-2022 to rationalize the use of water and reduce the consumption of plastic containers has been extended to 2023 (not to be confused with the 1,000 euro water bonus). The drinking water bonus is due for the purchase and installation of filtering, mineralization, cooling and addition of food carbon dioxide systems, aimed at improving the quality of water intended for human consumption.

New 75% bonus for lifts and freight elevators

News for the removal of architectural barriers: there is a 75% deduction for those who install lifts and hoists in existing buildings.

The bonus has differentiated spending limits: € 50,000 for single-family buildings or for real estate units located in multi-family buildings but functionally independent and with one or more independent accesses from the outside; 40,000 euros multiplied by the number of real estate units that make up the buildings from 2 to 8 units; 30,000 euros multiplied by the number of real estate units that make up the buildings over 8 units.

The deduction is also due for the automation interventions of the building systems and of the individual real estate units functional to breaking down architectural barriers as well as, in the case of replacement of the system, for the costs relating to the disposal and remediation of materials and the replaced system. .

To obtain the 75% bonus it is necessary that the interventions comply with the requirements set out in the regulation referred to in DM 236 of June 14, 1989.

Tax credit for renewable energy plants

Established, within the limit of 3 million euros for 2022, a tax credit for Irpef taxpayers for the costs incurred for the installation of storage systems integrated in electricity production plants powered by renewable sources, even if they already exist and beneficiaries of the incentives for the exchange on the spot. A Mef decree, within 90 days from the entry into force of the budget law, will define the procedures for accessing the benefit.

Source: Le ultime news dal mondo dell'edilizia by

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