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Renovation bonus, goodbye to discount and sale in 2022!

The absolute protagonist of recent times has been the DDL Budget 2022, which has given us continuous surprises especially regarding the renovation bonus, the legislation of which has been rewritten with continuous and periodic rethinking.

However, if the Budget Bill is the place where the i financing for the next period and therefore the office that establishes which bonuses will be renewed and above all how, we must not take the risk of thinking that this is the only area of ​​intervention.

For example, precisely in the case of building bonuses, the action that amends the legislation is twofold since on 12 November 2021 the DL Antifrode whose purpose is to regulate their use in a different way than in the past discount and sale, complicating it a lot both for the Superbonus 110, and for the face bonus and house bonus, with additional obligations. Indeed, in the case of the Superbonus 110%, new constraints and new conditions arise also for its use with personal income tax deduction in five years.

These changes will be effective from 12 november and for an indefinite period and will be accompanied by the regulatory changes applied instead to the restructuring bonuses by the Budget Law 2022, which establishes not only the renewal but also new constraints and new regulations to maintain the benefits with respect to the Work Progress Status (Sal).

So let’s try to understand in this confusion what accesses the restructuring bonus in 2022 on the whole and above all their possible use with a discount on the invoice and credit transfer.

Bill 2022 Budget, new deadlines and Sal requirements for the 110% Superbonus

Let’s start from the obvious of things from the main of the restructuring bonuses, the Superbonus 110%, released not unscathed by the 2022 Budget Bill and the Anti-fraud Decree.

Let’s start with the Budget Law, because it is about to be enacted on January 1, 2022 and because it finally had the final amendments that still change the regulation of this facility.

Without getting too lost in the precedents, the final text of this document makes the roof fall ISEE for the villas and any other type of additional requirement to benefit from the extension.

Put simply al Superbonus 110% will have access to all types of buildings, condominium and single-family, until December 31, 2022. The beginning of 2023 will see the exclusion from the houses from the concession, valid with a full 110% deduction only for condominiums and cooperatives and until 31 December of the same year. For the villette it will still be possible to keep the benefits even if after the expiration date the works are not finished, but it is work progress (Sal) it must be at least 30%.

Another two-year life period of the subsidy is envisaged, with a discount that in 2024 it will be 70% and the following year 65%.

DL Antifrode, the new requirements for the use of the Superbonus 110%

During the activation time, the facility will continue to offer the possibility of carrying out driving interventions (Sismabonus-Ecobonus) and towed works (replacement of fixtures, solar panels, etc.), in addition the Superbonus 110% will continue to allow use in three ways: personal income tax deduction in five years; discount on invoice; credit assignment. This establishes the 2022 Budget Bill, but the use of the measure is complicated precisely in this aspect by another document: the Anti-fraud Decree.

This is because in order to eliminate any fraud, mainly due to overbilling, additional requirements have been established for the various restructuring bonuses to be used. This decree intervenes in different forms on the various incentives and to a greater extent on the S.uperbonus 110%, which due to its characteristic of offering a 110% financing generates more costs concerns.

The Superbonus 110% is also the only one of the renovation bonus to allow use with personal income tax deduction in just 5 years and not in the classic 10, but it is also the only one for which additional requirements are established in this sense.

Since from 12 November 2021 the Superbonus 110% is requested or used in any way, that is with personal income tax deduction, discount or transfer, there will be the need for a compliance visa and technical certification of expenses.

The latest updates on the Superbonus 110% can also be found by watching the edited YouTube video dell’Ing. Andrea Ciprian:

Facades Bonus, with the 2022 Budget Law and Anti-Fraud Law Decree everything changes!

We come to the bonus facades, because it too is modified due to the twofold intervention of the 2022 Budget Bill and the Anti-fraud Decree, with a destruction of the incentive for which, moreover, its use with discount and sale.

Let’s start with the expiration dates and the amount restrictions established by the 2022 Budget Law. That is, until the end of the current year we will have the classic 90% facades bonus. But the face bonus will also be valid from January 1st to December 31st 2022 and there will no longer be the much coveted discount at 90%, because the new 60% face bonus will be born. For the rest, works allowed, i.e. renovations of the external walls, and requirements for use with personal income tax deduction in ten years will be the same.

Otherwise, if you use the bonus face with discount and credit transfer, in these two cases a visa and technical certification will be required.

As for the possibility of maintaining the 90% deduction it is only possible if the works started before 2022, regardless of the Work progress (Sal), but with the obligation, however, to carry them out.

50% Home Bonus: except for deadlines, but more difficult discounting and credit transfer

We come to the other of the main building bonuses, namely the house bonus, which allows the realization of building interventions on interiors and exteriors with the 50% off, but applicable to an expenditure ceiling by i 96.000 euro.

Let’s say that from the point of view of the Budget Bill, the house bonus will not undergo changes 2022 regulation which remains unchanged in terms of amounts and works allowed.

However, this restructuring bonus also changes due to the Anti-fraud Decree similar to the facades bonus. That is, the legislation is not affected and there are no additional obligations in the case of using the subsidy with Irpef deduction in ten years. But if you choose it discount on invoice or credit transfer then the need returns here too, for the expenses incurred starting from 12 November 2021, to present a compliance visa and the technical asseveration of the adequacy of the costs.

DL Antifrode, how do the personal income tax deduction, invoice discount and credit transfer for restructuring bonuses change?

In summary, the DDL Budget 2022 intervenes by modifying the individuals renovation bonus with new deadlines, amounts and sometimes even access requirements.

While the Anti-fraud Decree it acts in a different way only on the Superbonus 110%, establishing for it the presentation of additional obligations both if it takes advantage of it with a discount and transfer, and with a deduction from taxes.

Unlike the other building bonuses, such as house bonuses and facade bonuses, they are influenced by the Anti-fraud DL, i.e. they require the new requirements only for use with discount and sale. For them, therefore, the legislation that regulates its application and request remains unchanged with personal income tax deduction in ten years. Also in this sense the Superbonus 110% is the only one to make an exception because it allows a deduction to be discounted in shorter times, i.e. a five-year period with five annual installments of equal imports, where the other restructuring bonuses always provide for a deduction in ten years. and therefore in ten shares.

Editorial collaborator, born in 1984.
I have a degree in Classical Philology and I have a doctorate in Ancient History, at 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”.

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