What are the 2022 bonuses? The new deductions in 730

What are the new bonuses of the 2022? The Revenue Agency published the model 730 definitive, approving it with the provision of 14 January. What are the new deductions that find space in the tax return?

From superbonus 110% for the removal of architectural barriers to the incentive for taps, passing through the subsidy intended for under 36 who bought their first home and there are many innovations that characterized 2021 and which therefore find space in the 730 model.

Particular space should be given to the IRPEF bonus, ex Renzi bonus: it is the last tax return in which there is a distinction between those who received it in the pay slip and those who used it directly as a deduction.

In addition, the maximum deductible expense threshold is also raised for veterinary expenses. Below is an overview of the new bonuses and deductions in the 730 model.

What are the 2022 bonuses? The new deductions in 730

Renzi bonus in the 730/2022 model

The 2022 Budget Law changed the mechanism of the Renzi bonus: starting from 1 January it will continue to be received in paychecks by taxpayers with incomes up to € 28,000, while the additional deduction for income up to € 40,000 has been repealed.

In the 730/2022 model, however, the bonus will be accounted for as:

  • increases up to 1,200 euros in paychecks for employees with incomes up to € 28,000;
  • decreasing deduction for income from employment and similar for income between € 28,000 and € 40,000.

New bonuses in 730: the deduction for the music school

Absolute news of last tax year was the music bonus. It is a contribution up to 1,000 euros for the registration and subscription of children between 5 and 18 years to:

  • music schools;
  • conservatives;
  • recognized choirs and bands.

Between requirements to be entitled to the music bonus, besides the age of children, there is also an income component, which must not exceed 36,000 euros.

Super bonus 110% for the removal of architectural barriers in 730/2022

A good part of the news on deductions in 730 concerns the you work at home. The first bonus on the list concerns the ability to remove architectural barriers taking advantage of the 110% discount, linking the interventions with both the eco-bonus and the sismabonus.

The removal of architectural barriers can also be carried out with interventions driven not only by the eco-bonus, therefore for energy efficiency, but also for the reduction of seismic risk.

We remind you that with the Simplifications decree the age requirement has been exceeded: it is not necessary that the intervention has been carried out in a building where people over the age of 65 reside.

The tax relief is due for the expenses incurred for the interventions that have the characteristics provided for by the specific sector legislation applicable for the purpose of eliminating architectural barriers, even in the absence of disabled people in the real estate unit or building subject of the interventions.

Mobile bonuses up to € 16,000 in 730/2022

The 2021 tax return is the last one in which you can take advantage of the mobile bonuses up to € 16,000.

The 2022 Budget Law has in fact lowered the maximum subsidized spending threshold, reducing it:

  • 10,000 euros for expenses incurred from January 1st to December 31st 2022;
  • to 5,000 euros for expenses incurred from 1 January 2023 to 31 December 2024, therefore for two years.

First home bonus for under 36s

In the 730/2022 model there is also room for another subsidy for the home: this is the first home bonus for those under 36. Measure introduced by the Sostegni bis decree, which consists in the possibility of buying the first home with state guarantee ranging from 80 to 100%. You can access the benefit:

  • those who have not completed 36 years of age in the calendar year of signing the deed;
  • with ordinary or current ISEE not exceeding 40,000 euros.

Bonus taps as a tax credit

The water bonus (or taps) consists of a contribution of up to 1,000 euros for expenses related to the replacement of taps and sanitary ware.

Natural persons of age residing in Italy, owners of the home or holders of other real or personal rights of enjoyment, already registered at the date of submission of the application, for existing buildings and individual real estate units can access the discount.

Even the tenants they can request the bonus, but according to the decree, they must obtain the green light from the owner of the property. It will be necessary to attach to the application a declaration certifying the owner’s willingness to use it.

Animal Bonus 2022: Highest deduction for veterinary expenses

Veterinary expenses can be deducted with the 730 model for amounts that exceed the deductible of 129.11 euros. The maximum amount for which you are entitled to the deduction for the cost of visits, drugs or interventions in favor of pets, is 550 euros for the 2020 tax period, a limit that has been increased by 50 euros with the 2021 Budget Law.

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