Expiring at the end of 2022 various aid and bonuses paid by the previous executive. 9.1 billion euros have been made available for aid, coming from the extra tax revenue of recent months. Of these, half (4.5 billion) will be allocated to the extension until the end of the year of the tax credits on energy and gas purchases by businesses and small businesses. Instead, what remains will serve to strengthen the accounts for 2023. While waiting to understand what will happen from the confrontation between the political forces, let’s take a look at the bonuses and aid expiring at the end of December 2022.
Cut of excise duties on fuels
The measure concerning the reduction of excise duties on fuel, in force since 22 March 2022 and which will expire on 31 December, has been updated. The new government has in fact decided to reformulate the measure from 1 December: in particular, the discount goes from 30.5 euro cents per liter to 18.3 cents for petrol and diesel, while it drops from 0.085 euro per kilogram to 0.051 euro for LPG (Liquefied Petroleum Gas). The Note updating the economic and financial document, published by the Mef, establishes that the next Aid decree (quater) will re-propose the cut in excise duties. This is an intervention which, as has already occurred in recent months, will most likely be renewed to try to deal with a crisis caused by the outbreak of war in Ukraine which has led to the cost of fuel soaring.
Construction bonus and superbonus
The first and most ‘famous’ is the so-called Superbonus 110% for single-family houses and independent properties, provided that at least 30% of the work has been completed by 30 September 2022. For condominiums, on the other hand, a reduction from 110% to 70% in 2024 and a further 65% in 2025 is foreseen. For the building works undertaken in the areas affected by the earthquake, however, a 110% extension was granted up to 31 December 2025. In the next budget law, the measure could change again, going from the current 110% to 90%.
Bonus faces
Same deadline for the facade bonus, both in the external cleaning or painting version and in the one concerning the interventions defined as having an influence from a thermal point of view (for example, the insulation) or on more than 10% of the plaster. The maximum time to make the payment of 60% of the works has expired, while the works can continue beyond 31 December.
Architectural barriers bonus
The 75% bonus for interventions aimed at overcoming and eliminating architectural barriers in existing buildings expires on 31 December 2022. The facilitation is recognized to natural persons, condominiums and businesses, without any distinction.
First home under 36
Those under 36 intending to buy a house have until the end of the year to obtain the discounts on the taxes to be paid at the time of the deed and for the stipulation of the mortgage. A government amendment spread over the entire month of December loans with a guarantee fund at 80% for a number of categories. Among these, in fact, the under 36s with Isee not exceeding 40 thousand euros.
Sismabonus purchases
The date of 31 December 2022 also coincides with the end of the Sismabonus acquisiti, the measure aimed at those who buy buildings from companies that are destined for demolition with reconstruction. The 110% discount is still envisaged for deeds stipulated by the end of the year provided they meet the following conditions: Signing of the preliminary contract for the sale of the property duly registered by 30 June. Advance payment through the invoice discount mechanism and the related tax credit accrued
Obtaining the declaration of completion of the structural works
Obtaining the testing of the same and the attestation of the static tester who certifies the achievement of the seismic risk reduction. From 1 January 2023 the deduction at 75 and 85% will remain available.
Mobile bonuses
The mobile bonus does not expire but undergoes a change. Starting from 2023, in fact, to obtain the 50% personal income tax deduction for the purchase of furniture and large appliances in the energy efficient class, which must be linked to a building renovation work (also subsidized at 50%), the the maximum spending limit will go from 10,000 euros in 2022 to 5,000 euros, which remains confirmed until 2024.
Transport bonuses
The credit for the transport bonus, worth 60 euros to purchase monthly or annual passes for public transport, expires at the end of the year. The measure was introduced by the Aiuti bis decree and refinanced by the ter, for a total of 190 million euro. The novelty is that from 1 November it is possible to apply again, and it will also be the same in December, in the event that the resources available to travelers and commuters do not run out. In general, the measure can also cover 100% of the expenses for the purchase or renewal of season tickets, but cannot exceed the ceiling of 60 euros.
Bonus tv e decoder
The TV and decoder bonus is also set to expire at the end of 2022. According to some estimates, an additional 100 million euros would be needed to refinance the measure in 2023. The government has not expressed itself in this regard.
Finally, all the concessions aimed at families have also expired:
Kindergarten bonus
To pay the fees for attending public and private authorized nursery schools and forms of home assistance for children under the age of three suffering from serious chronic pathologies
Bonus baby
The monthly allowance for families for each child born, adopted or in pre-adoptive foster care in 2021 (and 2020 until the first year of age or the first year of entry into the family nucleus for adoptions and pre-adoptive foster care).