Window deduction 2022: what are the replacement incentives envisaged?
Window deduction 2022 : this year's budget law updates the bonuses and tax deductions with the aim of encouraging construction work on the national territory.
My name is
Elia Caneppele and I deal with the cancellation of many articles on window and door tax deductions that you can find on the Windowo blog.
The biggest news that I immediately point out is that finally for the very first time we have
window incentives programmed for several years.
In fact, the requirements for the replacement of deduction frames and other building bonuses have been defined not only during the current year, but also for the future years up to 2025.
To find out all the other news on
window tax deductions and what you need to know about
building bonuses 2022 and up to the year 2025, continue reading this guide.
Tax deduction for windows and doors up to 2025 in the Official Gazette
The
Official Gazette of 31 December 2021 published law number 234 of 30 December 2021 which defines the tax incentives framework for energy efficiency and building renovation works.
The provision concerns paragraphs 28 to 42 of article 1 and indicates the
framework of building bonuses for the next few years, partially modifying the rules to be applied.
In addition, six paragraphs
incorporate the indications of the Anti-fraud Law Decree (Legislative Decree no. 157). The goal of the legislator is to make life more difficult for those who take advantage of these incentives not legally.
A medium-term incentive plan ...
For the first time, the Italian government is offering a
medium-term tax incentive plan that runs until 2025.
This is a big news that will benefit the work of those who deal with the tax deduction of fixtures.
... which, however, should be greatly simplified!
The percentages of tax deductions for the home deserve a separate consideration.
Few understand anything about it.
In fact, the 3500 words of the 15 paragraphs are in many cases unclear. It would be nice to have a few simple rules, but for now this just seems like a mirage. The future goal will be to make the matter and the number of deductions easier.
As you will have already understood, the big flaw is the
underlying complexity in the systems of deduction of fixtures : it is not possible to ask that the installer is also a lawyer, a tax advisor and lender.
I'm not complaining about the window deductions. In fact, it is true that tax deductions for fixtures are used to run the economy but the profession of professionals is to sell and produce. If window dealers are forced to do something else, it is because the laws are still too complex.
2022 - 2025 building bonuses: what are the changes?
In this table you will find a small summary of the building bonuses for the tax deduction of fixtures, with indicated duration and main modification. The window deduction is only part of the possibilities provided by these building bonuses.
Tax deduction bonus 2022 until 2025
| BONUS |
VALID UNTIL |
CHANGES |
| Facade bonus |
12/31/2022 |
90% to 60% |
| Mobile bonuses |
12/31/2024 |
2022: max € 10,000
2023: max € 5,000
2024: max € 5,000 |
| Green bonus |
12/31/2024 |
|
| Home bonus and sismabonus ordin. |
12/31/2024 |
|
| Climate bonus with biomass 50% |
12/31/2024 |
|
| Eco-bonus 50% 65% 70% and 75% |
12/31/2024 |
|
| Super bonus 110% |
12/31/2022 |
Individuals
on unit imm.
if SAL 30%
on 06/30/22 |
| Super bonus 110% |
12/31/2023 |
Deduction 110% |
| Super bonus 110% |
12/31/2024 |
Deduction 70% |
| Super bonus 110% |
12/31/2025 |
Deduction 65% |
| Architectural barriers bonus |
12/31/2022 |
Deduction 75% |
Many paragraphs that regulate the 2022 - 2025 window and door deduction
Let's take a look at the paragraphs that from 1 January 2022 until 2025 will decide the life of taxpayers and operators in the construction sector.
Article 1, paragraph 28 letters a) - e), g) -l) - Superbonus extension
Paragraph 28 defines an
extension of the Superbonus 110% , with different deadlines depending on who benefits from it.
For condominiums, individuals and non-profit organizations of social utility, an extension is envisaged until the year 2025 with a
progressive decrease in the deduction percentage (from 110% for expenses incurred by 31 December 2023 up to 65% for those incurred in year 2025).
I also point out that the extensions of paragraph 8-bis also apply
to the implementation of the towed interventions . This solves the dilemma of aligning bonuses between leading and trailing interventions.
For the congruity of prices, to be checked with a qualified technician, it is necessary to see the prices identified by the MISE decree (6 August 2020) and the maximum values that will be defined by decree of the Minister of ecological transition by 9/02/2022.
Article 1, paragraph 28, letter f) - Fiscal measures for interventions in territories affected by seismic events
For interventions in municipalities affected by earthquakes occurring from 1 April 2009 (where a state of emergency was declared), the deduction for tax incentives is 110 percent.
Article 1, paragraph 29 - Extension of deductions in discount on the amount and transferable tax credit
Paragraph 29 was amended by the Italian Senate and extends:
- the possibility for taxpayers to take advantage of tax deductions for interventions in the form of a discount on the invoice or tax credit that can also be transferred to banks and alternative financial intermediaries for the years 2022, 2023 and 2024;
- as of December 31, 2025, the possibility of assigning credit or discount on the invoice, as an alternative to the tax deduction, for all expenses incurred for interventions covered by the Superbonus.
The obligation of a compliance visa was introduced even in the case of an option for the transfer of credit or a discount on the invoice relating to tax deductions for construction works and the obligation to certify the fairness of prices (by the qualified technicians).
The so-called free building interventions are excluded from this obligation.
Article 1, paragraph 30 - Fight against fraud for credit assignments
It acknowledges to the Revenue Agency the possibility of suspending the effectiveness of electronic communications for exercising the option of assigning credit and discounting the invoice (in situations where there are high risk profiles).
Article 1, paragraphs 31-36 - Controls by the Revenue Agency
The powers of the Revenue Agency are defined to carry out
checks on Superbonus, discount on invoices, credit transfer and on concessions and non-repayable contributions connected to the Covid-19 emergency.
Article 1, paragraph 37 - Extension of tax deductions for energy efficiency and building renovation
Extension until 31 December 2024 of the deductions for expenses incurred on energy efficiency interventions, building renovations and to buy furniture and large appliances.
In particular, for household appliances, there is a reduction in the maximum amount that can be deducted, to 10,000 euros for 2022 and 5,000 euros for 2023 and 2024.
Ecobonus - Tax deductions for energy redevelopment interventions
Extension to 31 December 2024 the deadline to take advantage of the tax deduction (IRPEF and IRES) in the 65% for the documented expenses related to interventions
ecobonus , regarding interventions to increase energy efficiency.
Home Bonus or Restructuring Bonus - Tax deductions for building renovations
They extend the measure of the 50 percent deduction to 31 December 2024, up to a maximum cost of 96,000 euros, for the interventions of the building
renovation bonus.
Furniture Bonus - Tax deductions for the purchase of furniture and appliances
It governs the rules that define the personal income tax deduction for the
purchase of furniture and large appliances intended to furnish a renovated building.
The deduction, in ten equal annual installments, is due to the extent of 50 percent of the expenses incurred. It is calculated on a total of no more than 10,000 euros for the year 2022 and 5,000 euros for the years 2023 and 2024.
Article 1, paragraph 38 - Green Bonus extension
The tax relief for the green arrangement of uncovered areas of private residential properties is extended until 2024.
The facility consists in the deduction from the gross tax of 36% of the expenses incurred, within the spending limit of 5,000 euros per year (maximum 1,800 euros).
Article 1, paragraph 39 - Changes to the facades bonus
The application of the facades bonus for the costs for the recovery or restoration of the external facade of specific categories of buildings is extended for the year 2022, reducing the percentage of deductibility from 90% to 60%.
Article 1, paragraph 42 - Deduction of interventions for the elimination of architectural barriers
A 75% deduction has been introduced for expenses incurred for interventions for
the elimination of architectural barriers . There is also the option to sell or discount instead of tax deductions.
