From 110% to Expired Bonuses: The Home Benefits Guide

As Minister Franco emphasized in the memorandum attached to NaDef, the Super Bonus 110% For energy efficiency work and improvements in the anti-seismic properties of buildings (originally expiring June 30, 2022 for individuals and December 31, 2022 for residential units) through 2023.

“With the upcoming Budget Law 2022-2024, consideration will be given to extending various measures of economic and social importance, including a guarantee fund for small and medium-sized businesses, incentives for energy efficiency in buildings and innovative investments.”In fact, the Minister announced. However, the imminent end of the many other home bonuses that, if not refurbished, will expire as of December 31, 2021.

Among those, as I mentioned Courier service, The restructuring bonus, which at the moment allows you to benefit from a 50% discount on expenses incurred until the end of the year: the maximum envisaged is 96 thousand euros per unit of ownership. Without an extension, the privileges will return to 36% with a maximum of 48 thousand euros.

interventionsEcoBounce, that is, with the aim of improving the energy efficiency of the building, implies personal income tax / Ires deductions between 50% and 90% of expenses, depending on the type of operation: from replacement of fixtures, windows, solar shading, boilers to biomass and class condensing boilers A (50% discount) up to those interventions decisive from the thermal point of view that include more than 10% of the total dispersal surface of the building in question, that is, the facades (90% discount).

until the cisponos It is part of the expired benefits: this is the 50% discount due to anti-seismic interventions made on buildings located in high-risk seismic zones (zones 1, 2, 3) in the order of 96 thousand per real estate unit. The benefit increases if the preventive intervention causes the building to move to a lower risk category (75%) or to two categories (85%).

It also expires on Additional interfaces, a tax deduction equal to 90% of the expenses incurred between 2020/2021 and documented (payments by bank / postal transfers) for the restoration and / or restoration of the facade of existing buildings associated with any type of cadastral category. The only limitation is the fact that the real estate unit is located in Area A/B (minimum Resolution 1444/1968) or similar areas by regional ordinance or municipal building regulations.

The “water reward”, intended to stimulate the provision of water resources. The benefit (up to a maximum of 1,000 euros per person) can be requested for purchases or works aimed at reducing water wastage starting from January 1, 2021 and until December 31 of the whole, the government allocated 20 million euros, drawn directly from Fund for the provision of water resources.

We also remember a file Mobile Rewards, corresponding to an income tax deduction of up to 50% for expenses intended to purchase furniture and large appliances of at least A+ grade (or in any case Class A or higher for ovens and dryers), in buildings undergoing renovation. The subsidy, which can only be requested by those who initiated the interventions from January 1, 2020, is also valid for purchases made in 2021 (in the latter case, the spending ceiling on the basis of which this discount will be calculated was raised to 16 thousand euros).

conclusion also close to Extra mosquito nets, which is configured as a 50% Irpef/Iref rebate on expenses incurred by December 31, 2021 for the purchase of mosquito nets fitted with sun shades. The maximum, which also covers the dismantling of pre-existing systems, is 60 thousand euros.

Finally we remember a file green reward, which provides for an Irpef discount of 36% on expenditures aimed at the green arrangement of private exposed areas of existing buildings, real estate units, annexes or fences, the purchase of irrigation systems or the construction of wells. The benefit, which also covers design costs, provides a maximum of €5 thousand per housing unit (and therefore a maximum of €1800 per building can be deducted). All those expenses incurred for periodic routine maintenance of pre-existing green areas are not included in the award.