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The expected clarifications for the building bonuses arrive, which will then have to be concretely reflected in the budget law, to be examined by the government next week. At the expense of the selectivity claimed by the Mef on these tax discounts, it will first of all be the 90% tax credit for the renovation of the facades, which at this time was pulling more than all the others, especially in large cities. The government intends not to extend it beyond its deadline of December 31, 2021.
The hypothesis of a continuation also in 2022 had been considered in recent days, loudly requested by the economic categories, but on Tuesday it was no longer part of the range of measures that the government intended to include in the Draft Budgetary Document (Dpb) first and then in the budget law. This despite the fact that the Pd and Lega were still the bearers of a request for an extension with décalage at the meeting of the control room of the morning, that is, with a gradually lower percentage of discount.
The extension to next year, denied to the facade bonus, will instead be granted to the two “ordinary” concessions of 50% for simple building renovation and renovation and 65% for energy efficiency interventions that do not fall within the Superbonus (for example interventions on individual real estate units not “driven” by 110%). The 50% discounts for renovations will include interventions on the facades that will no longer be able to enjoy the super discount from 1 January (payments made by bank transfers apply).
The main doubts regarding the extension of the Superbonus for energy efficiency also seem to have been resolved. 110% will be extended to 31 December 2023, as requested by all political forces and Parliament on several occasions with different resolutions. However, it will not be a full extension, but a selective extension, limited to condominiums and autonomous public housing institutes (or equivalent). Villas and other types of properties that will enjoy the benefit only until 2022 will be excluded from the renovation: single-family buildings and those consisting of two to four independent and distinctly stacked real estate units.
For these types, on the other hand, it is still necessary to understand whether a full extension of the tax benefit will be envisaged to 2022 or if the rule will remain as it is today, that is to say with the deadline set at 30 June 2022 and the possibility of taking advantage of the discounts up to as at 31 December 2022 only to complete the intervention and only if in the first six months the level of at least 60% of the planned works has been reached.