Different speech for single-family homes: houses and lofts will have to deal with at least three scenarios. The first is that of subjects who have completed at least 30% of the works by 30 September. For them, until now, there was time until December 31st to pay for the work, obtaining 110%; however, it will be possible to arrive until March 31st. The second scenario is that of people who, in these properties, spend money in the last weeks of 2022. For them there are only minor bonuses; 110% stopped on June 30th.
From 1 January 2023 we fall into the third scenario of single-family homes. Only persons who meet two main requirements will be able to carry out works with a 90% deduction: they will have to work on the main house and they must have an income which, based on the calculation of the family quotient, does not exceed 15 thousand euros. Another limit: only expenses made by holders of real rights on the property will be admitted. Therefore, tenants, borrowers and, probably, cohabitants are excluded.
Thus, the new family quotient will make its debut: it will consist of dividing the sum of household incomes by a coefficient calculated on the number of members. The taxpayer is worth one, as is the spouse, a family member is worth 0.5, two family members one and three or more family members two. Compared to Isee, assets are not taken into account.
Finally, there is the maneuver on the assignment of credits, which has already been highly criticised. For superbonus interventions, the credits transferred can be spread over ten years (from the current four). In this way, they become more manageable because, in theory, buyers can count on a greater tax capacity. The problem, however, is that extending the time increases the financial cost of the operations. For the banks this extension would represent a loss; for companies that sell credits, on the other hand, an extra burden would have to be borne. In other words, the credits would be sold at around 20% less than they are now. In short, the mechanism does not work very well: the government will have to lose its hand to really restart the transfer market.