Home bonus: the Enea poster with all the tax deductions

From Superbonus to 110% seismabonus, going through the booking for renovation, furniture bonuses, ecological bonuses, facade and green bonuses … all at maxi poster created by Enea, the National Energy Efficiency Agency, a valid help for citizens and businesses to navigate the jungle of the tax deductions provided for buildings.

The new version of 2022 Poster summarizing tax deductions for homes and residences, at the disposal of citizens and professionals in the industry. All the different types of concessions in progress are presented, including Super bonus 110% (with a distinction between top and continuous interventions) and Sismabonus 110%, introduced from 2020.

For each of the incentive measures, the Poster shows – among others – the current discount rate, the spending limit, the type of bonus, who can benefit from it, the list of eligible interventions, the possibility or not of transferring the credit and to request the discount on the invoice.

Super bonus 110%

The Superbonus is the new tax relief for those renovating buildings introduced to restart the Italian economy. It is the resumption decree that introduced the maximum deduction that increases the possibility of deduction from taxes, especially from the personal income tax, to 110% expenses arose against specific interventions in the field of energy efficiencyseismic risk reduction interventions, installation of photovoltaic systems as well as infrastructure for recharging electric vehicles in buildings.

The tax relief relates, under certain conditions, to expenditures for interventions made in common parts of buildings, to functionally independent real estate units and to one or more independent accesses from outside, located inside apartment buildings, as well as to individual real estate units. The maximum discount is for condominiums and individualsexcept for the exercise of business activities, art and profession, for interventions in buildings consisting of two to 4 clearly stacked real estate units, even if they belong to a single owner or jointly to several natural persons until 31 December 2025in the following sizes:

  • 110% for expenses incurred until 31 December 2023
  • 70% for expenses incurred in 2024
  • 65% for expenses incurred in 2025

The discount is valid until 31 December 2022 (with 110% discount), for interventions performed by natural persons in detached housesprovided that by 30 June 2022 work has been carried out for at least 30% of the total intervention.

As an alternative to booking, you can take advantage of Superbonus by choosing a deposit in the form of discount applied by suppliers goods or services or for credit assignment corresponding to the deduction due. This option must be notified to the Revenue Service.

Until 2024, it is possible to use the ecological bonus, ie the possibility of deducting from the personal income tax or from IRES, at 50 or 65%, a series of expenses made in relation to interventions that increase the level of energy efficiency of existing buildings. . Discounts are recognized for:

  • reducing energy requirements for heating
  • thermal improvement of the building (insulation – floors – windows, including lighting)
  • the installation of solar panels
  • the replacement of winter air conditioning systems.

Those who renovate houses are entitled to a 50% tax deduction until 2024. The bonus is due in case of emergency maintenance work in individual apartments, renovation and conservative restoration and routine maintenance in common parts of condominium buildings. The reservation is due if the expenses are paid by speech.

The mobile bonus is the 50% deduction of personal income tax for the purchase of new furniture and large appliances (the latter category not lower than category A for ovens, category E for washing machines, dryers and dishwashers, category F for refrigerators and freezers), which intended to furnish a building that is subject to restoration of the building heritage. The tax deduction can be used for expenses incurred in the years 2022, 2023 and 2024. The 50% deduction must be calculated in a maximum amount of € 10,000 for the year 2022 and € 5,000 for the years 2023 and 2024 (the limit was equal to 16,000 euros for purchases made in 2021) referring, in total, to the expenses incurred for the purchase of furniture and large appliances.

The façade bonus consists of a tax deduction – 90% of the expenditure incurred in 2020 and 2021 and 60% of the expenditure incurred in 2022 – for interventions aimed at restoring or restoring the exterior façade of existing buildings.

The green bonus is one Irpef 36% discount on expenses incurred for the settlement of the green certain areas, including outdoor dwellings, valid until 2024.

The anti-seismic budget measure, also called Sismabonus, is divided into Sismabonus ordinary And Supersismabonus. Sismabonus is a tax relief that affects work related to seismic measures, which are carried out on both residential real estate and those used for productive activities. The aim of the measure is to encourage the renovation and safety of buildings, to improve their structure against seismic risk. Reason for the work to be done in buildings that are located in seismic areas extremely dangerous (areas 1 and 2) and in zone 3.

Architectural barriers

This year there is a new concession, which is valid only for expenditures made in 2022, for the implementation of interventions aimed at overcoming and eliminating architectural barriers in existing buildings. The architectural barrier bonus consists of a tax deduction 75% of documented expenditure incurred during the period between 1 January and 31 December 2022 and must be shared between the beneficiaries 5 shares annual payments of the same amount. The discount is also for plant automation interventions buildings and individual real estate units operational for the removal of architectural barriers as well as, in case of system replacement, for costs related to the disposal and restoration of materials and the replaced system.

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