Rome, 16 May 2024 – The perspective of home refurbishing is often accompanied by a series of questions, among which the one relating to tax breaks still available for those who undertake this important operation during the 2024. Among the most significant concessions still in force are the superbonusto the extent of 70%The sismabonusthe renovation bonus, theecobonusthe green bonus, the architectural barriers bonus and the mobile bonuses. Here, in detail, how the available discounts work until 31 December 2024.
The house bonuses remaining in 2024
Super bonus
The superbonus was reduced in 2024 at 70% It is in the 2025 the portion of deductible expenses will decrease to 65%. However, the deduction will be spread across ten years and no longer in four, according to the text for the conversion of law decree approved by the Senate (and which will now pass to the Chamber). There is no longer any discount on the invoice or transfer of credit. Exception, the condominiums that have sent by Cilas by 17 February 2023 and have paid the expenses relating to the works by 31 December 2023 and who are still entitled to credit assignment.
Taxpayers can deduct from the Irpef the 50% of the expenses incurred from June 26, 2012 to December 31, 2024, with a maximum limit of 96 thousand euros for each real estate unit thanks to the Renovation bonus. For renovation works carried out on residential properties used promiscuously for the exercise of a commercial, artistic or professional activity, the deduction is reduced by half. In general, the deduction must be apportioned to ten annual installments of the same amount.
It is the tax relief for interventions that increase the level of energy efficiency – Ecobonus – of buildings and can be requested for expenses incurred by 31 December 2024. For most interventions the deduction is equal to 65%, for others it is up to 50%. They fall into the second category: purchasing and installation of windows including fixturesthe purchase and installation of solar shading, the purchase and installation of air conditioning systems winter equipped with heat generators powered by combustible biomass, the replacement of winter air conditioning systems with systems equipped with condensing boilers with efficiency at least equal to class A or with systems equipped with heat generators powered by combustible biomass (however, the greater deduction of 65% is due if the boilers, in addition to being at least in class A, are also equipped with advanced thermoregulation systems ).
The benefit consists of a deduction from Irpef or Ires, to be divided into ten annual installments of the same amount, the amount of which varies depending on whether the intervention concerns the single real estate unit or the condominium buildings and the year in which it was carried out.
An essential condition to benefit from it is that the interventions are carried out on real estate units and on existing buildingsregistered or for which registration has been requested, of any cadastral category, even if rural, including those instrumental for business or professional activity, goods or assets.
The IRPEF deduction for expenses incurred is higher, up to 85%. anti-seismic interventions. In detail, for expenses incurred from 1 January 2017 to 31 December 2024, a 50% deduction, which must be calculated on a maximum amount of 96 thousand euros per real estate unit (for each year) and must be divided into five annual installments of the same amount. The deduction is higher (70 or 80%) when the implementation of the interventions results in a reduction in the seismic risk of 1 or 2 classes and when the works were carried out on the common parts of condominium buildings (80 or 85%). Finally, anyone who buys a property in a demolished and rebuilt building in municipalities in areas classified as “seismic risk 1” can deduct a substantial part of the purchase price from taxes: 75 or 85%, up to a maximum of 96 thousand euros. Even for this benefit it is no longer possible to resort to the transfer of credit. Exceptions: the municipalities affected by the earthquake and those who initiated it before December 31st 2023 demolition and reconstruction works aimed at static consolidation.
It is a 50% income tax deduction for the purchase of furniture and large appliances, intended to furnish a property undergoing renovation. This is what the mobile bonuses. The deduction must be calculated on a maximum amount of 5 thousand euros for 2024, including any transport and assembly costs, and must be divided into ten annual installments of the same amount. Payment must be made with bank transfer or card of debit or credit. Anyone who purchases new furniture and appliances by 31 December 2024 can benefit from the deduction – with a class no lower than A for ovens, E for washing machines, washer-dryers and dishwashers, to F for refrigerators and freezers – and carried out building renovation interventions starting from 1 January of the year preceding that of the purchase of the assets.
This is a series of benefits dedicated to taxpayers who carry out interventions to overcome and eliminate architectural barriers. The architectural barriers bonus it is even 75% of the expenses incurred up to a variable maximum amount, from 30 thousand to 50 thousand euros, depending on the building on which the works are carried out. In the case of condominium resolutions, the approval of these works requires a majority of the participants in the meeting representing one third of the thousandth value of the building. However, the government has planned one restriction on the type of interventions for which the bonus is recognized.
It’s about a 36% deduction of the green bonus for expenses incurred for the greenery of private uncovered areas of existing buildings, real estate units, appurtenances or fences and for the construction of green roofs and hanging gardens. It is possible to request the bonus of up to 1,800 euros per residential real estate unit.
