Budget 2022 Ecobonus, Sismabonus and Facade Bonus

In this context, particular attention deserves the extension"other" deductions

• the so-called "facade bonus", provides for the reduction of the deduction from 90% to 60%;
• the so-called "furniture bonus", in 2022 reduces the maximum eligible expenditure to €10,000;
• in terms of so-called "green bonus", the deduction is also recognized for 2022, 2023 and 2024;
• for the so-called "superbonus", the deduction is recognized with different terms and conditions based on the person incurring the expense and the building involved in the interventions.

Let's see in detail how the current situation looks in light of the tax advantages provided by the new Budget.

110% DEDUCTION

With regards to the 110% deduction referred to in art. 119, DL n. 34/2020

EXTENSION OF THE TERMS FOR SUPPORT OF subsidized expenses

The extension relating to the date of payment of expenses is not unique but differentiated based on the intervention, the subject and the property.

In particular, from thenew wording of paragraph 8-bis

• for the "drivingcarried out by condominium owners and natural personson buildings composed of 2 to 4 distinctly registered real estate units
  • 110%until 31.12.2023
  • 70%in 2024

  • the deduction is due in the amount of110% for expenses incurred up to 31.12.2022interventionsdrivingcarried out on the single real estate unitby natural personsprovided that as of 30.6.2022

    RECOVERY OF "ORDINARY" BUILDING ASSETS

    With the modification of the art. 16, paragraphs 1, 1-bis and 1-ter, DL n. 63/2013is extended from 31.12.2021 to 31.12.2024

    • recovery interventions on the building heritage
    • interventions to adopt anti-seismic measures

      This extension entails theextension to the same date

      • deductions referred to inparagraphs 1-quater and 1-quinquies of the aforementioned art. 16, due in the amount:
        • of 70% - 80% in the presence of a transition to 1 / 2 lower seismic risk classes;
        • of 75% - 85% when the aforementioned transition concerns interventions on the common parts of the condominium;
        • deduction due for the so-called "purchase of earthquake-proof houses" referred to in paragraph 1-septies, i.e. in the presence of demolition and reconstruction of entire buildings with reduction of seismic risk carried out by the construction/renovation company that sells them within 30 months of the end of the works, for which the buyer is recognized the deduction of 75% - 85

          "BONUS FACADES"

          With the modification of the art. 1, paragraph 219, Law no. 160/2019facade bonusis recognized at the rate of 60%for expenses incurred in 2022

          "FURNITURE BONUSES"

          With the modification of the art. 16, paragraph 2, DL n. 63/2013the so-calledfurniture bonusis extended to expenses incurred until 2024 with the following changes

          • the 50% deduction, in 10 annual installments (as in the past), applies to a maximum expenditure of:
            • €10,0002022
            • €5,0002023 and 2024

              regardless of the amount of "renovation" expenses preparatory to the bonus.

              "GREEN BONUS"

              With the modification of the art. 1, paragraph 12, Law no. 205/2017c.d.green bonus

              • "green arrangement" of private uncovered areas of existing buildings, real estate units, appurtenances or fences, irrigation systems and construction of wells;
              • creation of green roofs and hanging gardens;

              it is also recognizedfor 20222023 and 2024