How does the 2022 Budget affect the Ecobonus?

The 2022 Budget extends the tax bonuses already provided in the previous year, albeit with some changes, regarding both the 110% Superbonus and ordinary deductions.

The 110% Superbonus introduced by Italian Law 77/2020 allows a 110% deduction of expenses incurred for energy requalification work on buildings. The law defines work and expenditure ceilings, as well as the technical energy efficiency requirements needed to obtain the deduction. The works that have to be carried out are defined as “Driving” (thermal insulation and/or replacement of the winter HVAC system) to which a series of “Driven” works can be added, including construction of a photovoltaic system, charging systems for electric vehicles, replacement of windows and doors.

The Budget confirmed the 65% deductions for global upgrading, insulation, solar collectors, replacement of winter HVAC systems with condensing or heat pump systems, and for micro-cogenerators and building automation.

As in the previous year, the 50% Ecobonus can be used for replacement windows and fixtures, solar shading, condensing boilers and winter biomass HVAC systems.

The 50% IRPEF deduction for building renovation work remains valid with an expenditure limit of € 96,000.

The extension of the Sismabonus until 31 December 2024 is confirmed for work on buildings damaged by seismic events or for work aimed at reducing seismic risk.

The facade bonus for apartment blocks has been reduced to 60% of deductible expenses compared to the previous year, which allowed a 90% deduction.

The Budget also confirmed the possibility of invoice discount and credit assignment until 31/12/2024 for the following works:

  • Recovery of built heritage;
  • Energy efficiency;
  • Installation of photovoltaic systems;
  • Anti-seismic measures;
  • Work to overcome or eliminate architectural barriers.