Bonus 2023 home, here's what changes and what remains in force.
Bonus 2023 home and much more: we finally know which concessions will remain in force for the years to come.
There are several 2023 bonuses confirmed by the new financial maneuver, even if many of these have been extended by the Meloni government with some changes compared to past years. For example, some
2023 home subsidies will gradually decrease.
Let's see together what changes. We will see how fixture
bonuses , superbonus 2023, renovation bonuses 2023 and furniture bonuses 2023 evolve.
What are the 2023 bonuses confirmed by the Meloni government?
Premise: after the go-ahead from the Chamber, the text of the 2023 budget maneuver is awaiting definitive confirmation from the Senate. Barring twists and turns, we can already find out what will be the key points on which the Meloni government has decided to focus.
At first glance, the 2023 building renovations do not seem affected by any particular changes or major corrections.
In particular, the 2023 home bonuses will remain as we know them, i.e. a
discount on taxes : taxpayers who renovate will be able to deduct part of the costs for the work carried out from personal income tax (Irpef).
Briefly summarizing, taxpayers can deduct 50% of the expenses incurred up to 31 December 2024 from Irpef, with a maximum limit of 96,000 euros for each real estate unit. If the renovations are on residential properties used promiscuously for the exercise of a commercial or professional activity, this deduction is reduced by half. The deduction must be divided into ten equal annual installments.
Superbonus 110% 2023: here's what changes
In 2023 the Superbonus is extended to 90%. For single-family houses, it requires requirements related to income and the number of people in the family.
When the
Superbonus 110% was born, it provided for a deduction of 110% of the expenses incurred for the realization of specific works aimed at energy efficiency and the adoption of anti-seismic measures for buildings.
Over time, the Superbonus 110 percent has undergone many modifications. Today we know that the deduction of 110% of the expenses incurred will be reduced over time with a staggered system that will see
the discount percentage drop starting from 2023.
The Superbonus 110% is due, until 31 December 2025, in the following measures:
- 110% for expenses incurred until the end of 2023;
- 70% for expenses incurred during the year 2024;
- 65% for expenses incurred during 2025.
We point out that
in 2023 the Superbonus subsidy for condominiums will increase to 90% (it will drop to 70% in 2024 and to 65% in 2025). However, the reduced deduction does not impact construction sites that have already started.
The subsidy for independent houses, on the other hand, has been extended since the deadline was set for the end of the year.
The bonus remains at 110% until 31 March 2023 even for those who, by 30 September, have completed 30% of the interventions.
For the works started in 2023, on the other hand, it will still be possible to take advantage of the 90% superbonus, but only if it is a non-luxury first home and with an owner's income limit of 15,000 euros (a value that increases based on the number of people in the household).
No change on the "driving" works, i.e. those concerning thermal insulation works, replacement of air conditioning systems and anti-seismic interventions, installation of photovoltaic solar systems or infrastructure for recharging electric vehicles.
2023 Restructuring Bonus does not change
Bonus home renovation : this bonus already provides for a 50% deduction on a maximum spending limit of up to 96,000 euros and
will remain in force unchanged until the end of 2024.
All those extraordinary maintenance, restoration and conservative rehabilitation and building renovation works carried out on individual real estate units can enjoy the facilitation; if the intervention concerns the common parts of the residential buildings, ordinary maintenance work can also be facilitated.
Sismabonus 2023 does not change
The 2023
sismabonus allows taxpayers to deduct up to 85% of the disbursement incurred for the adoption of anti-seismic measures, with a maximum spending limit of 96,000 euros.
The benefit
will remain in force until 31 December 2024; after this date the percentage should return to the original value, equal to 36% (maximum amount of expenditure allowed 48,000 euros).
The interventions must be carried out on buildings located in highly dangerous seismic areas (read the article we dedicated to this intervention to find out more).
Ecobonus 2023 does not change
The
Ecobonus is a deduction that can reach up to 65% and includes those works whose objective is to increase the energy efficiency level of buildings.
For example, the thermal improvement of the building (e.g. insulation, replacement of floors, windows and fixtures), the installation of a photovoltaic system or the replacement of air conditioning systems are part of the Ecobonus 2023.
The
Ecobonus 2023 will remain in force and without changes, with this percentage of deduction, until the end of 2024. Afterwards, unless there are other changes, the percentage will drop to 36% on a maximum expenditure of 48,000 euros per single property.
The 2023 furniture bonus drops to 8,000 euros
The 2023 furniture bonus facilitates the purchase of energy-efficient furniture or appliances, but only when the property is undergoing renovation and recovery of the building stock.
Up until the end of 2022, the deduction was equal to 50% on purchases of up to 10,000 euros, while
for the years 2023 and 2024 the expenditure ceiling drops to 8,000 euros .
Drinking water bonus 2023 of 50% up to 1,000 euros
The 2023 drinking water bonus, whose task is to reduce plastic consumption, is due to those who purchase systems to improve the quality of water from the aqueduct for domestic consumption.
The admitted works include, for example, the installation of particular filtering systems, mineralization and the addition of carbon dioxide.
The drinking water bonus is in force until 31 December 2023 and
equal to 50% of the cost of the intervention on a
ceiling for natural persons of 1,000 euros .
Green bonus 2023 of 36% up to 5,000 euros
The Green Bonus for the renovation of gardens and terraces is also extended to 31 December 2024.
The 2023 Green Bonus consists of a
36% deduction , until the end of 2024, for a
maximum amount of 5,000 euros per property.
Among the works admitted are, for example, the arrangement of private green areas with the installation of irrigation systems or wells. Related design and maintenance costs can also be deducted.
Bonus facades 2023 not extended
The
facade bonus was a benefit,
expiring in December 2022 , recognized for expenses aimed at the recovery or restoration of the external facade of buildings in areas classified "A" (historic center) or "B" (completion areas). The other buildings located in different areas were therefore excluded.
It was a very important incentive in 2021-22 thanks to the absence of spending limits and had a very high deduction percentage, 90% which then dropped to 60% in 2022.
As an alternative to the 2023 facades bonus, the 50% renovation bonus can be evaluated. However, we would like to point out that, for ordinary maintenance work, it can only be used for condominiums and not for individual houses.
Conclusions on 2023 bonuses
As we have seen, even if only in part, there are really many measures included in the text of the 2023 Budget Law.
There are many innovations also with regard to expensive energy, news are also about to be made official on basic income and beyond.
Many expiring bonuses have also been renewed for 2023. These are heterogeneous measures, some useful for supporting the needs of the weakest sections of the population, others for leading the country towards an ecological and digital transition.
