Rome, 21 October 2021 – Superbonus 110 and facade bonuses, it’s time for clarification. Let’s start with the first, the most loved bonus by politicians and since its birth, in May 2020, but also the most expensive for the state. After the extension requests, in the end the 2022 maneuver will reconfirm it until the end of 2023, but with some changes that will try to mitigate the burden on public finances. Regarding the bonus facades, the work will be extended to 2022 with some clarifications from Pd.
“We received confirmation from the Ministry of Economy, in response to our question, of the possibility of being able to take advantage of the Facade Bonus by paying by 31 December the share equal to 10% of the expenditure, regardless of the progress of the work they may be able to be completed in 2022. You can therefore opt for the use of a contribution in the form of a discount on the invoice or for the assignment of a tax credit. The Revenue Agency will reserve the right to carry out checks on the actual carrying out of the works, especially to protect the condominiums. Furthermore, with regard to the maximum expenditure foreseen for the installation of a photovoltaic system as part of the safety of the buildings, the Revenue Agency has clarified that the Superbonus is also due for this intervention up to a total amount not exceeding 48 thousand euros, which must be added to the 96 thousand envisaged by the bonus earthquake. “This is what Gian Mario Fragomeli, leader of the Pd group in the Finance Committee in the Chamber, and Martina Nardi, President of the Productive Activities Commission in the Chamber say.
Superbonus 110, Patuanelli: “Extension also for single-family homes at least until 2022”
Superbonus 110, here are the limitations
Returning to the Superbonus, the 2022 maneuver will reconfirm it until the end of 2023, but with some changes who will try to mitigate the burden on public finances. The first limitation reduces the extent of the subsidy: it can no longer be used to renovate single-family houses, but only to refurbish condominiums and public housing (Iacp). A perspective that has already given rise to parties and associations that would rather leave it unchanged.
But the government’s doubts about the cost of the measure are driving it to completely rethink its structure in the years to come. One hypothesis on the table is to introduce a ‘decalage’ mechanism. The idea is to confirm the 110% bonus percentage for building renovations in 2023, reduce it to 70% in 2024 and 65% in 2025. However, the discussion on this point is still open and the percentages could change. Ance, for example, to meet the government’s fears proposes to impose an income ceiling to access the subsidy.
This is also to address another of the critical issues that emerged with the first two years of implementation of the Superbonus: according to ENEA data, over 86 percent of the interventions concern single-family buildings or independent real estate units, mostly inhabited, according to a study by ‘Observatory of Italian public accounts, from people with upper-middle income. If we add to this the other data that emerges from the Enea statistics, that is, that the interventions were concentrated above all in the Northern regions, the result is a picture with many possibilities for rebalancing. Furthermore, there is the problem of the prices of interventions often skyrocketing, given that they are costs passed on entirely to the State. In fact, Ance proposes to apply all price concessions to all bonuses, not just 110%.
The other building bonuses
The maneuver will also extend the other building bonuses, for the energy requalification, furniture, earthquake, green. The additional allocation is minimal, less than 40 million, in 2022 (these are tax credits), while in 2023 there are around 500 million which rise to two and a half billion in 2024.
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