There is no peace for the restructuring bonuses on which, on the occasion of the slow preparation leading up to Budget Law for the next year, the government has repeatedly changed its mind.
In this long and troubled history it was undoubtedly the bonus facades. As is known, this is one of the major benefits in the bonus landscape because up to December 31, 2021 it will allow to renovate the external plasters enjoying a state funding equal to 90% of the costs.
However, this facility, if on the one hand together with the Superbonus 110% has the advantage of allowing gigantic and expensive renovation works with a minimum expense for those who carry them out, it also has huge costs for the State, so at first the executive had chosen and announced on the occasion of the Budget Planning Document, which precedes the actual financial maneuver, of wanting to permanently cancel the facility starting from 2022.
Following this decision, however, the political scene has become inflamed because many have taken the defenses of the facades bonus, also fearing that its so drastic elimination would have disastrous consequences on the construction sector.
So after various alterations of the text of the Budget Law 2022, in the final draft comes the last-minute saving of the facades bonus, but with its resizing. Why since January 1st to December 31st 2022 the facility will still be active, but will offer a reduced discount, no more than 90%, but only 60%. After this deadline there are no more doubts than the bonus facades is completely eliminated.
This extension to the facades bonus, introduced at the last second, has several aftermath on some other concessions that in order to save him have been reduced, such as the mobile bonuses which was originally supposed to be safe, but now only offers 2.500 euro.
Furthermore, while the last text of the bill is extended the possibility of using a discount on the invoice and credit transfer with the 60% facade bonus, the Anti-fraud decree which obliges the compliance visa also with the personal income tax deduction. There also seems to be changes regarding the ratio between frontal bonuses and mobile bonuses which should become completely from 2022 incompatible.
How does the bonus face change with the latest text of the 2022 Budget Law?
The bonus facades had together with the Superbonus 110% the merit of having revived a completely stopped sector, namely the Italian construction industry. This is because the two incentives cover one le energy requalifications the other the operations of recovery of the building stock. In both cases we are faced with massive and therefore expensive renovations that, in the general climate of crisis, no one would carry out if these were not partly financed by the state.
Reason for which a possible cancellation of the facades bonus is not to be taken lightly, due to the consequences it could have. Thus rather than an abrupt annihilation of the government Draghi he gilded the pill and introduced one gradual cancellation of the facades bonus, that is an intermediate stage that foresees a reduction of amounts.
In fact, the incentive, as per current legislation, will cover thel 90% of costs for interventions on the external walls up to December 31, 2021, but after that date and throughout the 2022 those who use the incentive will have a deduction only of 60%. And in any case, the life of the facades bonus as a whole will end in 2023, now without too many doubts.
Facade bonuses, in 2022 still valid discounts on invoices and credit assignments
Good news on the bonus facades 2022, perhaps the only one, instead concerns the possibility of using the concession next year with all three options: income tax deduction in ten years, discount on invoice e credit assignment.
In fact, the first draft of the Budget Law only intervened extending the measure, ie by changing the date in the text of the legislation and bringing the deadline to next year, but leaving it unchanged.
Now, when the face bonus was conceived it only provided the possibility to use the amounts with the personal income tax deduction, but without invoice discount and credit transfer.
These two options were in fact opened later, but in the first draft of the Budget Law 2022 the extension extended the life of the facades bonus, as it is conceived, but did not bring with it the possibility of using discount and sale. For this option to remain valid in the 2022 it was necessary for the executive to intervene directly on this point and modify the text of the bill.
In any case it is now confirmed in writing that there will be the possibility to use discount and transfer with the bonus facades until its end.
What changes for the bonus face after the anti-fraud decree
The various Budget Laws are not the only opportunity available to the government executive to intervene on bonuses and concessions.
Because if on the one hand you choose to renew the bonus next year, albeit only with a 60% deduction, on the other hand the DL 157/2021, the Anti-fraud decree, which acts on numerous incentives, primarily i restructuring bonus.
In fact, this also involves a change in the legislation of bonus facades, because from now on you will need the compliance visa not only if you take advantage of the subsidy with a discount on the invoice or credit transfer, but also with the more classic Irpef deduction in 10 years.
As for the legislation general instead of the incentive apart from the deduction and compliance visa there will be no changes in the works admitted. In other words, with the facades bonus it is possible to intervene on the external walls: opaque surfaces, ornamental friezes, balconies and gutters.
All the effects of the anti-fraud decree on the facades bonus are illustrated by the most expert voice of the Surveyor Danilo Torresi in his recent YouTube video:
The 2022 Budget Law modifies the relationship between facade bonuses and mobile bonuses
It must then be recorded that it may have existed since 2022 a change in the relations of the mobile bonuses he was born in bonus facades.
To tell the truth, the two incentives have always had one somewhat complicated relationship with limited compatibility.
The mobile bonuses in fact, if you have recently renovated your home, it also allows you to furnish it and buy large ones home appliances, with a state funding of 50%, usable with an income tax deduction in 10 years. Until now it offered a maximum discount of 8,000 euros, because its spending ceiling was 16,000 euros, the Budget Law has reduced the deduction to 2.500 euro, lowering the admitted expenses to the maximum amount of 5,000 euros.
Up until now, renovations with the facade bonus unlocked the ability to use the furniture bonus, but only if these were classified as recovery of the building stock.
However, if you read the text of the law released with the latest changes, it intervenes on the mobile bonus paragraph 2 of art. 9 in this way “taxpayers who benefit from the deduction referred to in paragraph 1 are also granted a deduction from the gross tax … for the purchase of furniture and large household appliances …”.
Now, the deduction referred to in paragraph 1 is the house bonus, that is the most generic of the restructuring concessions offered by the 50% off with an expenditure ceiling equal to 96.000 euro and covers the vast majority of jobs.
Apparently from the text of the law, now the mobile bonus is no longer alone cumulative with the house bonus, but from him depends. If this interpretation is correct, it would mean that the possibility of using the mobile bonus with the other incentives, including the face bonus, is excluded, unless and to some extent the house bonus is also used.
The situation of the Superbonus 110%, because also in this case the Budget Law has disappointed and, what had to be one maxi extension, in fact it has been reduced and the houses have been excluded for which the concession is extended only by six months and only owners with an income are admitted ISEE less than or equal to 25.000 euro.
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Editorial collaborator, born in 1984.
I have a degree in Classical Philology and a doctorate in Ancient History from theUniversity of Naples Federico II, with a thesis on the fragmentary work of Asclepiade di Tragilo. I am the author of scientific publications on the classical world and co-editor of two international academic volumes. Since 2015, I’ve moved to England where I’ve worked as a freelance copywriter and casino dealer.
Il mio motto è? “Naples is the flower of paradise. The last adventure of my life”.
