Home bonus, building subsidies and deadlines: the options in addition to the Superbonus

The calendar of building bonuses

With the approval by the Council of Ministers on Thursday 16 February and the flash publication of the decree law, the government formalises the stop to the transfer of credits and the discount on invoices not only for the Superbonus but for all building bonuses (Ecobonus, restructuring bonus , facade bonuses, architectural barriers and Sismabonus). The only option in the field remains the tax deduction possible, however, only once the expense has been incurred out of pocket. A choice that has raised concerns on the part of companies and trade associations, but has also created fractions within the majority. The meetings have therefore begun at Palazzo Chigi to seek a solution that satisfies all parties. The two plausible options, at the moment, appear to be the use of the F24 model to broaden the banks’ margins of intervention in the purchase of tax credits and the confirmation of the transfer of the credit in the case of construction works linked to post-earthquake interventions and low-income families.
However, some building incentives remain available, as they were launched or as the 2023 budget law modified them, while others have, in fact, undergone some changes with the recent legislation.
Let’s see, then, in detail what changes.

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