Superbonus, ecobonus and sismabonus, façade bonuses, water and furniture bonuses and a new discount to break down architectural barriers. In 2022, all the main concessions that led to a real boom in the construction sector after the pandemic will return. In some cases, the adjustments concern the thresholds, reduced as for the facades bonus, but after the green light to the maneuver in the Budget Committee in the Senate, most of the limits that the government had initially imagined at 110% are eliminated.
Superbonus 110% and sismabonus
In the final formulation, the result of a long negotiation between the majority and the government, the Superbonus is extended to 2022 also on single-family homes (the so-called villas). Deleting the previous references to Isee roofs, limitations to the main residence and Cila communication terms. A single constraint is inserted, that is carry out 30% of the works by 30 June 2022. For the rest, there is the equation between towing works and towed works, the extension to the whole of 2025 for interventions in the areas affected by seismic events starting from 2009, and the validity confirmed also for photovoltaic systems (up to 48 thousand total euros), to which is added in the perspective of the push towards renewables also a bonus for power generation plants that install storage systems.
Price lists applicable to all building bonuses
Furthermore, an amendment has also remedied the uncertainty that had arisen over the so-called ‘sworn translations’, that is, the control over the adequacy of the prices of building interventions, necessary after the anti-fraud decree of November. A circular from the Revenue Agency, however, had created uncertainty in the methods of evaluating prices. The amendment therefore clarifies that the price lists identified for the purposes of energy redevelopment interventions also remain applicable for all other building bonuses (seismabonus, even at 110%, renovation bonus, facade bonus).
Bonus for installing elevators or hoists
On the other hand, a novelty is the amendment that introduces the 75% bonus to remove architectural barriers: a deduction in 5 years for expenses incurred in 2022, with a ceiling of 50 thousand euros for villas (single-family homes), 40 thousand per apartment for small condominiums (those that have up to 8 residential units) and 30 thousand for houses in buildings over 8 units. The bonus is used to install, for example, lifts or hoists, and will also be extended to “automation interventions of building systems”, including the costs of disposing of old systems.
Mobile bonus with roof at 10 thousand euros
The bonus for the purchase of furniture (linked in any case to a building renovation) is confirmed, but the ceiling is revised: the text of the maneuver presented by the government wanted to reduce it to 5 thousand, now it rises to 10 thousand.