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Building Industry Bonuses 2024: all new features

05 June 2024

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For those who need to renovate and refurbish their homes, state incentives can be a significant help. Various building industry bonuses have been confirmed for 2024, such as those for renovation, the removal of architectural obstacles for the disabled and the replacement of windows and doors.

All the news about the building industry bonus 2024

In the last days of 2023, all the details concerning the building industry bonuses that Italian citizens have at their disposal for the renovation, renewal or maintenance of their homes were confirmed. The bonuses can apply to interventions on both single-family houses and apartment buildings. Some of last year’s bonuses have been confirmed, although in some cases with lower percentages and with changes in the way they can be used.

In this article, we take a closer look at what is new and how building industry bonuses will work in 2024:

  • Bonus Windows and Doors 2024
  • Superbonus 2024
  • Ecobonus 2024
  • Renovation Bonus 2024
  • Bonus Architectural barriers 2024
  • Earthquake Bonus 2024
  • Furniture Bonus 2024
  • Green Bonus 2024

The aim is to provide clear and concise explanations of the advantages of such bonuses and how they can be applied to one’s own needs.

Bonus Windows and doors 2024: how to save money on window and door replacement

As in 2023, it will not be possible to deduct expenses for work on façades in 2024. However, an alternative solution for giving new life to the façades of a house is the replacement of windows and doors. But this is not just an aesthetic solution, on the contrary: new, high-performance windows and doors, such as METRA Building’s thermal break aluminium windows and doors, allow for more efficient energy use in the home, resulting in energy savings and less environmental impact.

Actually, there is no real Windows and Doors Bonus 2024, but it is possible to write off some of the related expenses by taking advantage of the benefits provided by other building industry bonuses, such as the Ecobonus and the Renovation Bonus (which will be discussed in more detail below).

The tax incentive for the replacement of windows and doors is currently valid until 31 December 2024 and allows a deduction of 50 per cent of the expenses incurred for this type of intervention, on a cost limit of €96,000 per real estate unit.

What are the requirements to be eligible for Bonus Windows and Doors?

Any taxpayer, whether resident in Italy or not, can take advantage of the benefits made available by this bonus. This applies to property owners, but also to any entity that bears the costs of the renovation work and has an eligible title to access the deduction.

Interventions:

  • must only be carried out on residential buildings (houses, apartment blocks, villas)
  • must provide for the installation of windows and doors that meet certain thermal transmittance requirements. These requirements are set out in Ministerial Decree 26/01/2021.

Which elements are affected by the bonus?

This type of tax relief can be applied not only to windows, window and door frames, but also to entrance doors, internal doors and shading systems such as shutters.

How is the deduction made?

The tax deduction for this type of bonus corresponds to 50 per cent of the expenses incurred for the replacement and improvement of the elements listed above, even if there is no total or partial renovation of the house.

The deduction takes place over 10 years, being divided into 10 annual dimensions that can be deducted in the tax return.

Bonus Windows and Doors 2024: why and how to claim it

Replacing windows and doors with higher performance ones has many advantages. Chosing a window and door that is of good quality requires some care and a certain investment, which, however, will pay off in the long run from many points of view. The window and door bonus also helps to reduce this expense.

In order to achieve a substantial improvement, the advice is to opt for aluminium windows and doors:

  • strengthen the house’s efficient energy use thanks to the presence of thermal breaks, which provide excellent thermal insulation in all seasons.
  • increase bill savings on home heating and cooling costs, as thermal break and proper window and door installation ensure that there are no draughts and loss of heat.
  • optimise living comfort in the home, as they help maintain the ideal micro-climate and provide excellent acoustic insulation.
  • increase the value of the property because they are the latest generation of windows and doors, extremely strong and durable.

Aluminium windows and doors have many other advantages. To take advantage of the Bonus Windows and doors and install high-performance aluminium windows and doors, you can contact METRA Building’s partner retailers and get all the information you need without any obligation.

Superbonus 2024: what changes from 2023

The Superbonus remains in force in 2024, but with some not insignificant changes. Its value drops to 70 per cent, with a maximum expenditure of between EUR 50.000 and EUR 15.000 depending on the situation

What is new in the Superbonus 2024?

The most important of these changes concerns its value: while in 2023 it had already decreased to 90% for new interventions, in 2024 it will fall to 70% (and the decreasing forecast for 2025, perhaps the last year in which the Superbonus will be accessible, is 65%). Moreover, the possibility of assigning the credit has already been eliminated since the previous year.

Another change introduced by the Budget Law 2024 for this building industry bonus provides for a 26% tax to be applied to the capital gain obtained from the sale of a house renovated with Superbonus 110.

Who is eligible for the 2024 Superbonus?

From 2024, the Superbonus only applies to condominiums and buildings with up to four units owned by the same owner.

Owners of detached and semi-detached houses will no longer be eligible for the Superbonus unless they have completed at least 30 per cent of the total work by 30 September 2022. Two exceptions, for which the Superbonus 110 is still active, concern:

  • homes affected by earthquakes;
  • houses that have completed at least 60 per cent of the total work, only in the case of households with an ISEE (Equivalent Economic Situation Indicator ) of less than €15,000.

How is the deduction made?

It is possible to take advantage of the Superbonus benefit over a period of 4 or 10 years; the deduction, which can be made in the income tax declaration, can in fact be divided into 4 or 10 annual instalments, all of equal dimension.

How to use the Superbonus 2024 to replace old windows and doors?

If you meet the requirements to qualify for the Superbonus, this tax incentive can be used to remove old windows and doors and replace them with the latest generation models that guarantee greater energy savings. As mentioned above, to be eligible for the bonus, windows and doors must meet certain requirements according to Ministerial Decree 25/01/2021.

The replacement of windows and doors2 cannot be the only intervention planned to be eligible for the Superbonus. This intervention must in fact be accompanied by larger interventions in terms of increasing energy efficiency, such as thermal insulation of the house or the replacement installation of thermal systems or renewable energy systems.

Major interventions include not only windows and doors, but also entrance doors, internal doors and shading systems.

Ecobonus 2024: also confirmed in the new year

The Ecobonus continues to be claimable throughout 2024, provided the building title is submitted by 16 February 2023.

What does the Ecobonus 2024 include?

This building industry bonus is useful for the installation or replacement of various elements that help increase the efficient energy use of a house, for example:

  • windows and doors;
  • sunscreens, such as shading systems and awnings;
  • biomass-fuelled or condensing boilers

Each of these elements must be able to meet the minimum energy-saving requirements.

How much is the 2024 Ecobonus deduction?

The Ecobonus rate can vary from 50 to 75 per cent, depending on the work and the type of intervention carried out.

In particular, the tax allowance for single-family units amounts to 50% on a maximum expenditure of €60,000, while apartment buildings can spend up to €40,000 (multiplied by the number of units in the building) on thermic insulation of common parts, with an allowance from 70 to 75% depending on the percentage of the work’s incidence on energy savings.

How is the deduction made?

The Ecobonus is an IRPEF (income tax) deduction that can be deducted from the tax return over a period of 10 years. As of 2023, it is no longer possible to access either the credit assignment or the invoice discount.

How to use the Ecobonus to replace old windows and doors?

The Ecobonus can also be used if you want to replace windows and doors with better performing models. Again, this intervention is only possible if windows and doors are chosen that meet specific requirements in terms of efficient energy use.

As before, you can contact METRA Building partner dealers for more detailed information, also based on your specific situation.

Restructuring Bonus 2024 for building industry renovation works

The latest Budget Law also confirmed the Renovation Bonus (or Bonus Home) for the whole of 2024. This building industry bonus is a broad category that embraces several ‘sub-bonuses’ specific to different areas of renovation. One of them is the Window and Door Bonus, which was discussed in more detail above, but there are also the Safety Bonus, Boiler Bonus and Air Conditioning Bonus.

What is the value of the Home Bonus?

Thanks to this benefit, it is possible to deduct 50% of the expenses incurred for the ordinary or extraordinary maintenance of a property, with a maximum expenditure of €96,000. Currently, a reduction is planned for 2025 and subsequent years: the rate will be lowered to 36% on a maximum expenditure of €48,000.

When can the Home Bonus be claimed?

This building industry bonus can be claimed in the case of renovation work on houses, villas or condominiums. These interventions may also include those for:

  • demolition reconstruction of the building
  • restoration and renovation
  • renovation of buildings damaged by natural disasters
  • removal of architectural barriers
  • asbestos decontamination
  • prevention of unlawful acts
  • reduction of noise pollution
  • anti-injury interventions.

Finally, the tax incentive provided by the Renovation Bonus can also be enjoyed for:

  • the purchase of property renovated by the construction company (the deduction in this case will be 50% of 25% of the sale price)
  • the purchase of garages or parking spaces (with a 50% deduction on construction costs).

It should be specified that the Home Bonus provides for a distinction between ordinary maintenance works and extraordinary maintenance works. The former can only be accessed by means of a bonus for apartment buildings and small houses consisting of several flats; the latter are also accessed by owners of single-family houses.

Architectural Barriers Bonus 2024: making your home more accessible

The Architectural Barriers Bonus has been extended for the whole of 2024 and 2025, at a rate of 75 per cent on total expenditure to improve accessibility, adaptability and visibility in the building concerned.

How to use this bonus?

The Architectural Barriers Bonus can only be applied to the renovation of an existing building. This renovation must be designed with the aim of making the building more accessible to those who for various reasons (disability, old age, immobility…) cannot walk well.

Examples of such interventions, which basically aim at the removal of vertical obstacles, include:

  • lift construction
  • installation of stair lifts
  • installation of ramps
  • installation of lifting platforms

Interventions must in any case meet the technical requirements of Ministerial Decree 236/1989.

Who is eligible for the Architectural Barrier Bonus for the disabled?

Owners of individual houses and also apartment buildings are eligible for this bonus. In the case of single-family buildings or independent family units in multi-family buildings, the maximum expenditure ceiling to which the rate can be applied is EUR 50,000. It is, however, EUR 40,000 or EUR 30,000 (multiplied by the number of units) in the case of apartment buildings of up to eight and over eight units respectively.

To qualify for this bonus, it is not required to certify the physical presence of the disabled person in the building, house or flat involved.

How is it achieved?

In 2023, the Transfer Blocking Decree had introduced the removal of all indirect tax concession tools. The only exception to this rule is the Architectural Barrier Bonus, which can therefore still be claimed using the assignment of credit and the invoice discount for the time being. For the latter, however, it is necessary that the works had already been started by 16 February 2023.

In addition to these tools, it remains possible to recover the amount in the tax return over a period of five years, with five equal annual instalments.

How to benefit from the Architectural Barrier Bonus with METRA Building?

Architectural obstacles for the disabled that can be addressed to improve accessibility in the home include windows, sliding or casement doors and patio doors that may limit accessibility, but also mobility and visibility.

METRA Building is committed to making a home more accessible, for example by installing aluminium patio doors with reduced sills that allow wheelchair or walker users to traverse them effortlessly. This article takes a closer look at the topic of accessibility in the home.

More information on this can be obtained by contacting METRA Building without obligation. Here, METRA Building solutions will be proposed that fall within the technical parameters provided for by the law in order to be eligible for the Architectural Barrier Bonus for the disabled, thus saving 75% of the overall cost. METRA Building will also take care of obtaining the asseveration by a qualified technician, necessary to certify the actual overcoming of the obstacle following the intervention.

Earthquake Bonus 2024: benefits for those living in an earthquake zone

The Earthquake Bonus will also continue to be claimable throughout 2024. This building industry bonus allows tax benefits of up to 85% of the total expenditure for those living in seismically certified areas in Italy.

Who is eligible for the Earthquake Bonus?

For expenditure incurred until 31 December 2024, owners of single-family units in seismic zones 1, 2 and 3 are granted a 50% deduction on a total expenditure of up to €96,000. However, there is also another form of this bonus, called Super Earthquake Bonus, which increases the rate to 70% and 75% for all those interventions aimed at improving the seismic risk classes by one or two classes respectively. If carried out on the common parts of apartment buildings, the deductions provide for a rate of 75 and 85 per cent. Even in the case of work on condominiums, the maximum expenditure on which to calculate the allowance is 96,000 Euros (per real estate unit).

Finally, there is the Sismabonus Acquisti, aimed at those who purchase flats within buildings that have been completely renovated by the constructor, fabricator with an anti-seismic perspective. In this case, the rates are 75 or 85 per cent.

How is it achieved?

It is possible to deduct the Earthquake Bonus from the tax return in 5 equal annual dimensions.

Furniture Bonus 2024: buying furniture and household appliances with tax relief

Also, for the whole of 2024, those who have intervened in the renovation of the building industry will be entitled to access the Furniture Bonus. Also called the Home Appliances Bonus, this facilitation allows savings on the purchase of furniture and large household appliances, but with some variations compared to the previous year.

What does the Furniture Bonus 2024 provide for?

As in 2023, the value of the Furniture Bonus remains at 50 per cent. However, the maximum expenditure on which this rate can be applied is now €5,000 (and no longer €8,000 as last year).

Who is eligible for the Furniture Bonus 2024?

You can take advantage of this bonus if you intend to buy furniture or large household appliances to furnish a property subject to renovation and rehabilitation of the building industry.

Large household appliances must have a minimum energy class: class A for ovens, class E for dishwashers, washing machines and dryers, class F for refrigerators and freezers.

This bonus is reserved for IRPEF (Income tax) taxpayers who have benefited from the Renovation Bonus or the Earthquake Bonus, and who started work in 2023 or 2024.

Green Bonus 2024: deductions for the management of green areas

Among the 2024 building industry bonuses, the Green Bonus is finally confirmed, which facilitates the landscaping of gardens, terraces and open areas in general. It is possible to obtain a 36% deduction on a maximum expenditure of €5,000.

What does the Green Bonus apply to?

This bonus is applicable to various interventions for the renovation and landscaping of gardens and open spaces pertaining to buildings for residential use, whether single-family houses or apartment buildings. In the case of condominiums, the expenditure ceiling of €5,000 applies to each individual building unit (always for residential use).

Some examples are:

  • redevelopment of gardens and green areas
  • arrangement of green covers and roof gardens
  • acquisition and planting of trees, plants and shrubs
  • redevelopment of fences
  • renovation of terraces and balconies
  • restoration of gardens of historic-artistic value
  • construction of wells and irrigation systems

On the other hand, the bonus does not include the purchase of specific gardening equipment or routine maintenance work.

How is it achieved?

The Green Bonus 2024 is deductible from the tax return in 10 equal annual instalments.

It should be noted that in order to qualify for the bonus, renovation work must be carried out by specialised personnel.