the possible news on discounts and deductions for the home

On the Superbonus the news has already arrived this year: from the reduction of the discount to 90% to the stop the transfer of creditincentives are certainly less favorable than in the past. Sui house bonushowever, the news could come from 2024 with the tax reform which aims to reformulate deductions and deductions, including those for i building works.

L’Ance already has a project in mind to propose for remodulate home bonuses, as explained by the vice president of the builders’ association, Vanessa Pesenti. In a hearing in the House Finance Committee, Pesenti explained that a proposal will arrive that will kick off the discussion on building bonuses.

With the tax delegation, the current one could therefore change system of discounts and incentives for the home, starting from the new mapping of the Revenue Agency’s deductions. We should start from there, explains Il Sole 24 Ore, to arrive at a structural reform through the implementing decrees.

Home bonus, the builders’ proposal

The builders proposal it will be defined and presented shortly, but some details have already emerged. The idea is to go in the direction of achieving all the objectives set by the European directive on green housesthen starting from redevelopment of buildings more energy-intensive, with lower energy classes.

Another purpose is to allow all taxpayers to access the concessions, even those with lower incomes. It starts from the idea of ​​renovating the entire buildings above all “in terms of energy and anti-seismic”. Which means that you have greater discounts especially for larger jobs, for which the facilitation is even more useful. However, it is necessary to evaluate the economic conditions of the condominiums: those with low incomes could oppose, having fewer resources available or less tax capacity to access the deductions.

For this reason, the activation of a “guarantee of full coverage, by the State, of the costs borne by subjects with lower income capacity”.

Building bonuses, costs and new discounts

The proposal cannot fail to take into account the expenditure borne by the State, a problem that emerged in all its evidence with the Superbonus. Ance knows it has to make the public finances sustainable home incentives and for this he thinks that they should be allocated “specific funds to cover each year, providing for adequate cost and benefit control mechanisms for the Treasury”.

Another idea, for the future, is that of consumption discountsor to introduce an annual limit on the basis of which to modulate the concessions. In addition, one would be needed monitoring the real trend of spending to avoid it being too high.

Who should the new home bonuses be aimed at?

According to the manufacturers, one of the absolute priorities is to prevent i beneficiaries based on income. Instead, we must support the demand for new homes or completely renovated apartments that are adequate from the point of view of energy efficiency. The proposal therefore envisages making the green case bonus of 50% on VAT structural: its expiry is currently set at the end of 2023.