There are many bonuses for home and construction extended in 2022 from the budget law. From the face bonus to the 110 bonus, let’s see what the latest news on tax breaks that you will need for home refurbishing (or for buy a house as in the case of bonus for young people) in 2022
Building renovation bonus 2022
Extension in 2022 (but until 2024) of building renovation bonus, the tax relief for building renovation works. There deduction of personal income tax covers 50% of the expenses incurred, but alternatively you can also choose one discount on invoice or credit transfer.
House bonus 110
The superbonus or bonus 110 has been extended to all of 2023, with decalage in 2024 and 2025) for condominiums, while for single-family homes and villas, after the cancellation of the Isee roof, arrived there extension to 31 December 2022 for first and second homes.
In 2022 there will also be the mobile bonuses, but there are news regarding the expenditure ceiling. If the first draft of the budget law reduced the ceiling at five thousand euros, the final text has raised the ceiling of 10 thousand euros.
Extension in the 2022 budget law of the facades bonus, but with a nasty surprise, the 90 percent deduction comes down to 60 percent in 2022. And whoever chooses the credit transfer or the discount on the invoice will have to present the compliance visa and the technical certification, without spending limits as in the case of the other home and construction bonuses.
Among the home bonuses, extension in 2022 also for the green bonus (the extension is also in this case until 2024). The green bonus is a deduction from the 36% of the expenses incurred for the refurbishment of gardens and green areas of existing buildings. You can benefit from this tax relief when filing your tax return while the possibility of a discount on the invoice and credit transfer is excluded
Among the building bonuses, the sismabonus was also subject to extension by the 2022 Budget Law. The new deadline is set at 31 December 2024. Thanks to this facility, taxpayers who carry out interventions for the adoption of anti-seismic measures on buildings can deduct a part of the expenses incurred by the tax return
Home bonus under 36
Extension also for the first home bonus for under 36s, a bonus that serves to buy house, instead of restructuring it. With the first home mortgage bonus for young people under the age of 36, the State gives access to a guarantee on 80 per cent of the principal amount of the mortgage needed to buy a house.
Drinking water bonus 2022
Among the home and construction bonuses of 2022 we can also include the drinking water bonus. This is a tax credit of 50% of the expenses incurred from 1 January 2021 to 31 December 2023 for the purchase and installation of: filtering systems; mineralization; cooling and / or addition of food carbon dioxide.
Water bonus 2022
The 2022 water bonus is a contribution of up to 1,000 euros for expenses related to the replacement of taps and sanitary ware
Bonus for the removal of architectural barriers
Effective from 1 January 2022, it is a deduction of 75% of the documented expenses, incurred from 1 January 2022 to 31 December 2022, for the implementation of interventions directly aimed at overcoming and eliminating architectural barriers in existing buildings .
Credit transfer and invoice discount
The 2022 budget law extended for some house bonuses and building bonuses (sismabonus, eco-bonus, eco-bonus 110, facade bonus, renovation bonus) the possibility to take advantage of the credit transfer and the discount on the invoice also in 2022. But be careful to avoid fraud, the obligation to present has also been inserted approval of compliance and certification of the appropriateness of expenses (already foreseen for the superbonus), with some exceptions.