If on the one hand the Superbonus 110 is the pivot of the Budget Law 2022, as an extraordinary incentive capable of redeveloping the Italian real estate assets and revive at the same time the national economy driven by the construction sector, on the other hand the real race against time affects the least advantageous – only in absolute terms – Bonus facades, refinanced in the economic maneuver for 2022 but with a lower tax advantage. That is why those interested in taking full advantage of it must hurry: there is no time to waste.
The tax relief it is very interesting: it corresponds to one tax deduction of 90% until the December 31, 2021. Next year, however, will be reduced to 60%, an incentive that is still attractive but not so advantageous. By December 31, 2021, therefore, the works to be deducted must be paid by bank or postal transfer even if the intervention will then be carried out and completed after 2021. The deduction of expenses incurred in 2021 must be divided into annual day quotient of the same amount. The amortization is therefore longer than that relating to the Superbonus (5 years)
Compared to the Superbonus at 110% the procedures are simplified, starting with the fact that it is not necessary to improve by two energy classes the building where the intervention is carried out. Not only that, as regards the economic part there are no spending and deduction limits. Like the Superbonus, the legislator has provided for the possibility of “transforming” the tax deduction into one discount on invoice of the same or lesser amount. The discount is applied by the construction company which in turn will be able to take advantage of the tax credit, after having advanced the discounted sum to the customer, or it can assign the credit to banks or intermediaries. In other words, the supplier would not incur any expenses, transferring the credit to third parties through a contract.
The facades bonus is valid for the painting of dull areas e the restoration of the facades of residential and non-residential buildings, of any cadastral category. So let’s talk about jobs that interest you the outer casing, the facade of course, but also the other sides of the building as long as they are visible from the street or from the ground for public use. This includes the renovation of balconies, ornaments and friezes, but also works that improve the urban decor (cornices, downspouts, etc.) and thermal insulation, even without replacing the heating system. The scope of application it is therefore much broader compared to the limited and binding interventions of the Superbonus 110%.
The properties must be located zones A and B of the Municipalities, identified as such in the pgt or in the municipal regulations. The former correspond to historic centers, the latter to highly or moderately built areas. In the case of repainting, the intervention must not exceed 10% of the total plaster.
Superobonus 110, yes even in case of building abuses here’s how
Pensions December 2021, prepayment: when, alphabetically, at home
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