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Bonus house, it still changes everything: those who use it



Bonus house, it still changes everything: those who use it. A novelty that may suit different categories of citizens

The Revenue Agency wanted to clarify how to claim bonuses for building renovations. The guide has been updated based on certain aspects of the finance law.

Home premiumBonus house (AnsaFoto)

During the period of the Covid pandemic, the State has provided various bonuses to help the country restart. In addition to those concerning the working sphere, one of the most appreciated is undoubtedly that relating to the renovation of houses. The possibility of doing the work in many buildings by paying almost a fifth of what it would normally have cost (even less in the first phase). Given the great response from citizens who have benefited from the facility, the government has decided to extend the measure also for next year. In fact, according to the clarifications presented by the Revenue Agency via its official website, the new deadline is set for 2024.

The indications of the 2022 finance law speak of an extension of the Irpef deduction to the next two years and the instructions on the transfer of credit for the 110% Superbonus.

As the tax authorities recall, the deduction of personal income tax, governed by the “consolidated income tax law”, has been increased from 36% to 50% and the ceiling for renovation expenditure was increased to 96 thousand euros in 2012. Over the past ten years, the measure has always been extended from year to year.

The latest dates back to the finance law, n.234/2021, which set its deadline at the end of 2024.

Home premium, changes to come: new features planned until 2024

New House BountyHome premium extended until 2024 (AnsaFoto)

Specifically, it should be remembered that the personal income tax deduction is provided for a specific series of interventions that must be followed. Home renovators must complete the work within 18 months. The list includes:

Extraordinary maintenance Restoration and conservative renovation Renovation of buildings

The updated tax guide also provides all the details of the other tax bonuses provided for some time by Legislative Decree no. 34/2020 (Relaunch Decree). We then speak of the 110% Superbonus for energy retrofitting and seismic risk reduction interventions and the 75% bonus for the removal of architectural barriers in buildings. The Superbonus could undergo changes with the new Meloni government and it will therefore be necessary to wait a few days to have a complete picture on the matter.

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