Nursery bonuses up to a maximum of 3 thousand euros
The nursery school bonus provides a contribution of one thousand euros, for the payment of fees for attending authorized public and private nurseries and forms of home assistance in favor of children under the age of three suffering from serious chronic diseases. Law 160/2019 has raised the amount of the voucher up to a maximum of 3 thousand euros on the basis of the minor Isee (up to 25 thousand euros), valid, referring to the minor for whom the service is requested. The premium is paid by INPS at the request of the parent.
110% bonus
The Superbonus is a subsidy introduced by the Relaunch decree which raises the deduction rate of expenses incurred for specific interventions in the field of energy efficiency, anti-seismic interventions, installation of photovoltaic systems or infrastructures for recharging electric vehicles to 110% in buildings. The Superbonus is due in the event of:
thermal insulation interventions on the casings; replacement of the winter air conditioning systems on the common areas; replacement of winter air conditioning systems on single-family buildings or on property units of functionally independent multi-family buildings. For anti-seismic interventions, the deduction already provided for by the Sismabonus is raised to 110% for expenses incurred from 1 July 2020 to 31 December 2021.
In addition to the driving interventions, the Superbonus also includes expenses for interventions carried out together with at least one of the main interventions of thermal insulation, replacement of winter air conditioning systems or reduction of seismic risk. These are energy efficiency interventions; installation of photovoltaic solar systems;
infrastructure for charging electric vehicles; interventions for the elimination of architectural barriers.
Facade bonus: deduction of 90% of documented expenses
The facade bonus is a tax relief in the deduction from the gross tax for interventions aimed at the recovery or restoration of the external facade of existing buildings, including instrumental ones. Also included are the interventions of only cleaning or external painting. The deduction is recognized to the extent of 90% of the documented expenses, incurred by 31 December 2021. The buildings must be located in zones A and B, as identified by ministerial decree n. 1444/1968, or in those similar to these on the basis of regional legislation and municipal building regulations. The deduction must be divided into 10 constant annual installments of the same amount in the year in which the expenses were incurred and in subsequent ones. There are no maximum spending limits or a maximum deduction limit for the “facades bonus”.
Furniture and large appliances bonus: 50% deduction
With the Furniture and Large Appliances Bonus you can take advantage of a 50% personal income tax deduction for the purchase of furniture and large appliances of a class not lower than A + (A or higher for ovens and washer-dryers), intended to furnish an object property of restructuring. The subsidy is also valid for purchases made in 2021, but can only be requested by those who carry out a building renovation started from 1 January 2020. The deduction is divided into ten annual installments of the same amount and is calculated on a total amount not exceeding 10 thousand euros. For 2021, the spending ceiling on which to calculate the deduction is raised to 16 thousand euros. To take advantage of the subsidy, it is necessary that the start date of the works is earlier than the one in which the expenses for the purchase of furniture and large appliances are incurred. The start date can be proven by any administrative qualifications or communications required by the building regulations, by the prior communication to the ASL (indicating the start date of the works), if mandatory, or, for works for which communications or qualifications are not necessary housing, by a substitutive declaration of deed of notoriety (article 47 of Presidential Decree 445/2000), as prescribed by the provision of the director of the Revenue Agency of 2 November 2011.
Drinking water bonus: amounts for citizens, businesses and institutions
To rationalize the use of water and reduce the consumption of plastic containers, a drinking water bonus is provided. This is a 50% tax credit for expenses incurred between January 1, 2021 and December 31, 2022 for the purchase and installation of filtration, mineralization, cooling and / or addition of food carbon dioxide systems. . These are interventions aimed at improving the quality of the water for human consumption supplied by the aqueducts. The maximum amount of expenses on which to calculate the concession is set at one thousand euros for each property (therefore a concession of 500 euros) for individuals and at 5 thousand euros (therefore 2.500 euros of subsidy) for each property used for commercial activity. o institutional, for businesses, arts and professions and non-commercial entities.