Water bonus, TV bonus, mobile bonus, facade bonus, green bonus, eighteen year bonus, rental bonus. The list of incentives for 2022 contained in the maneuver, which obtained the definitive go-ahead from the House with 355 in favor, 45 against, is almost endless. The Superbonus stands out above all at 110%, around the long-awaited extension of which much of the political confrontation was concentrated during the even short parliamentary process of the budget law. The confirmations compared to last year are many, with some new entries and some goodbyes, starting with the holiday bonus. Even if not explicit in the maneuver, the bonuses linked to births will also disappear, which will be replaced starting from March by the single allowance for children.
The house bonuses; from 110% to furniture and appliances
Let’s see the news on the bonus plan. The Superbonus is ‘safe’ for everyone until the end of 2022. All owners of single-family homes, regardless of income, will be able to use it until 31 December next year on one condition: carry out 30% of the works by 30 June. Condominiums, owners of buildings consisting of two to four real estate units and third sector entities will be able to take advantage of the subsidy until 2025, with a decalage: 110% remains valid until 31 December 2023, to drop to 70% in 2024 and to 65% in 2025. Up to 2024 also confirmed bonuses for renovations, eco-bonuses, sismabonus, and bonuses for furniture and household appliances with a ceiling of 10,000 euros for 2022 and 5,000 euros for the following years. On the other hand, the facades bonus will only be worth 60% next year and no longer 90%. The water bonus and the TV and decoder bonus also return while, among the novelties, the 75% bonus arrives to break down architectural barriers with lifts or hoists.
Green incentives: columns, accumulations, green bonuses
The charging stations for electric vehicles have been included among the Superbonus concessions valid until 2023 as ‘towed’ interventions by condominiums. The 36% green bonus to improve green spaces such as balconies, gardens and terraces can be requested, however, until 31 December 2024. The tax credit for the installation of storage systems in renewable electricity production plants, also intended for existing systems, is also financed with 3 million euros.
Home and culture: aid to young people
The culture bonus for 18-year-olds becomes structural thanks to App18, a special electronic card for shows, books, newspapers, music and films, exhibitions, archaeological areas and parks, but also music, theater and language courses. The tax concessions for the return of brains extend to teachers and researchers who have returned to Italy even before 2020. The possibility of receiving these aids is linked to the number of children and the purchase of a house in Italy. The Irpef deduction for rents has also been extended, now destined for under 31s for the first 4 years of the contract (no longer 3), even for a single room. The income limit to obtain it is 15,493 euros. The discount on taxes for first home purchases by under 36 with Isee below 40 thousand euros has also been extended by six months, until the end of 2022.
Goodbye to spa and vacation bonuses
The spa bonus born with the August Decree will not be renewed. The holiday bonus introduced by the relaunch decree also expires on 31 December 2021. No new financing also for the auto eco-bonus. In fact, the resources for the automotive sector change recipient: instead of an incentive to buy, they become support for production. The maneuver establishes a fund of 150 million for the tourism, entertainment and automobile sectors, “severely affected by the Covid emergency”. By early March, the ministries of Development, Culture, Tourism and the Economy will have to define the methods of allocation and the procedures for disbursement of resources. Furthermore, new funds also arrive for extra assignments to psychologists for the particular care of the discomfort of children and adolescents.