1How does the Superbonus credit spreader change?
With the government’s amendment, the installments to obtain the tax deductions accrued thanks to the interventions carried out from 2024 with the building bonuses go from 4 to 10 years. It means that it will take 6 more years to obtain reimbursement for the amount spent on the energy requalification of a home or building.
2 For which interventions is the credit spread?
The credit spread is valid for all interventions carried out in 2024 and 2025 with the Superbonus and the architectural barriers bonus. For the Superbonus the rate in 2024 is 70%; will drop to 65% in 2025.
3 What happens with the earthquake bonus?
Even for the redevelopment and reconstruction of buildings in seismic areas, the reimbursement goes from 5 to 10 years.
4 Who is entitled to the earthquake bonus?
With a new 35 million fund, even buildings damaged in areas hit by an earthquake starting from April 1st 2009 such as Emilia-Romagna, Ischia, Molise, Calabria and Basilicata will be able to receive reimbursement for energy and structural requalification interventions in 2025. The resources are available until the fund is exhausted and will be disbursed in chronological order of arrival of the applications sent to the extraordinary commissioner of the area. The maximum amount that can be requested is yet to be defined. The fund is in addition to the 400 million fund already provided for in the text of the decree approved by the Council of Ministers which restricted the mini exemption only to the areas of Central Italy affected by the earthquakes of 2009 and 2016. The resources of the two funds are in addition to the contributions for the reconstruction.
Renovations and Eco bonuses: everything changes from 2028
5 What happens from 2028?
From 2028 the rate for deductions for building bonuses will decrease. We will go from 50% to 30% for interventions carried out with renovation bonuses and eco-bonuses. The measure will last until 2033. But already from 2025 the deduction rate drops to 36%.
6 Do the spending limits change?
Yes, with the entry into force of the new rates, from 2025 the spending ceiling will drop from the current 96 thousand euros to 48 thousand euros.
7 What happens with the invoice discount and credit transfer?
The two options are no longer possible. Not even in the case of work already started. Also in this case, the remaining installments will be spread over subsequent years, up to 10 years.
The other news
8 Are new exemptions foreseen for the third sector?
After requests from the third sector, which was left out of the exemptions, the government amendment establishes a 100 million euro fund for energy requalification interventions on properties used for activities dating back to non-profit organisations, voluntary associations and social promotion. The associations must have been established by 30 March 2024. The contribution must be requested from Enea and the resources are limited
9 Is there any news for banks?
The debt spreader also comes to banks, insurance companies and intermediary companies that have purchased credits at a price lower than 75% of the nominal value: from 1 January 2025 the installments will be spread over 6 years and no longer 10. Furthermore, they cannot be transferred or depart further. They remain at 4 years for institutions that have discounted the credits by at least 75%.
10 What happens with the sugar tax?
The tax on sugary drinks comes into force from 1 July 2024, after 6 postponements. But it will be halved: 5 euros per hectoliter for finished products and 0.13 euros per kilo for those to be diluted. From 1 July 2026 the figures will rise to 10 and 0.25 euros, as required by the 2020 Budget law which established the tax together with the Plastic tax which is still postponed until 1 July 2026.
