Not just superbonus, how to request the 2024 renovation bonus

The restructuring bonus, for many years now, allows Italian citizens to recover 50% of the expenses incurred for improvements made to your property with ordinary and extraordinary maintenance and interventions for the recovery of the building heritage.

This is one of the incentives currently provided for building interventions, together with theecobonus, the superbonus, the earthquake bonus, the green bonus and the architectural barriers bonus. With the renovation bonus, unlike what other benefits provide, the actual renovation is not always necessary – think of the installation of air conditioners or mosquito nets without renovation – for the works that fall under the so-called ‘maintenance’. Furthermore, CILA is not required for all interventions: in some cases, when the intervention is carried out in free buildings, as the Revenue Agency also clarifies in the response to Question 287 of 19 July 2019, it is not necessary to carry out any communication to the Municipality.

Currently, to benefit from the restructuring bonus it is necessary to request a 50% deduction in the tax return. On 31 December 2024, however, the extension provided for the 50% restructuring bonus will end and without a further extension we will return to the 36% deduction, as provided for in Article 16 of the TUIR.

The Government’s intention would be to reform home bonuses to make deductions no longer automatic as they are today. The idea put forward is to grant aid for building interventions only through a non-repayable contribution accessible upon specific application and relative authorisation.

The restructuring bonus still has just under eight months to live before the December 31st deadline kicks in and cease to allow a 50% benefit and among other things it is not certain that the innovations linked to the reform of the home bonus will come into force in the next few years. What appears probable is that the building bonuses, currently in force, will not be extended again with the current percentages (for the superbonus we already know with certainty that the rate will decrease again in 2025) which are considered by the executive to be too onerous for the expense public.