Long live building bonuses-proiezionidiborsa.it
From the facade bonus that has disappeared to the Superbonus with the early decalage starting from 2023. Here’s what remains, for building bonuses, of the measures adopted by Mario Draghi’s government. And what’s new, however, with the legislative interventions of the center-right Italian government. Also keep an eye out for the spring derogation on villas. Here’s how and why
With the transition from 2022 to 2023 and also with the changing of the government guard, from Prime Minister Draghi to Prime Minister Giorgia Meloni, the regulations relating to construction bonuses have been revised. But overall almost all the bonuses have been confirmed. Starting with the Superbonus which, although with the decalage, is currently confirmed until 2025.
For 2023 there is also the 75% tax discount provided for the works for the removal of architectural barriers. While on the one hand, the Façade Bonus has retired, on the other the Italian government centre-right has enhanced the Furniture and Appliances Bonus. And it does so, specifically, by raising the deduction ceiling from 5,000 to 8,000 euros for 2023. Compared to the 10,000 euros of 2022 that we left behind.
The Government has strengthened the furniture and household appliances-proiezionidiborsa.it Bonus
Long live building bonuses starting from the Superbonus between 110% of villas and the decalage for condominiums
The construction tax deduction subject to the most significant changes is precisely that relating to the Superbonus. Which by 2023 will drop from 110% to 90% for condominiums unless, by 31 December, the CILAS is presented to maintain the 110 also for 2023.
Long live building bonuses, therefore, but with substantial changes starting with the early cut. Since then, for the Superbonus, from 90% in 2023 it will go to 70% in 2024. And then to 65% in 2025. In other words, the more time passes, the more the Superbonusfor the energy efficiency of buildings, it will tend to be less and less convenient.
It is also good to remember that until the end of March 2023 the 110% Superbonus resists for single-family houses. But provided thatby 30 September 2022, on the progress of the works at least 30% of the overall intervention is completed.
The Superbonus 110% resists for single-family houses-proiezionidiborsa.it
How does the tax deduction for the purchase of furniture and large appliances work?
For the purchase of furniture and large appliances, as mentioned above, the spending ceiling in the transition from 2022 to 2023 drops, but only slightly. Going from 10,000 to 8,000 euros. In remembering that The Furniture and Appliances Bonus is a discount that can only be used in the context of renovations on the property. The facilitation, like the restructuring bonus, is 50%, while it rises to 75% when the intervention falls within the scope of the reduction of architectural barriers.
Architectural barriers bonus at 75%, confirmed until 2025
In particular, like the Superbonus, to date the architectural barriers bonus will be accessible until 2025. For jobs ranging from the installation of lifts and goods lifts, through to lifting platforms. But also works which, always with a view to removing architectural barriers, may concern the renovation of kitchens, bathrooms and systems inside the home.
