Home bonus 2024: news on benefits and incentives for construction work

Home bonus 2024, what tax breaks and incentives remain for construction work in this new year? Although some measures have expired and not been extended for the year that has just begun, the incentive package for home improvement remains in any case quite substantial.
citizens can use the bonuses provided to renovate, purchase furniture and appliances, aim for the energy requalification of the building or improve its anti-seismic safety.
From the superbonus to the ecobonus, what are the building bonuses reconfirmed until 31 December 2024 and what changes compared to previous years? As mentioned, various benefits have been canceled or reduced, but there are also many measures that have been reconfirmed for the whole year under the same conditions as in 2023: restructuring bonuses and ecobonuses remain unchanged with the 50% and 65% deductions, reconfirmed even the highest percentages for condominiums which remain fixed at 85%.
The furniture bonus, driven by building renovations, remains confirmed for 2024, but does not remain unchanged given that the maximum deductible spending limit drops by 3,000 euros.
The architectural barrier bonus is also affected by a downsizing, which loses both the possibility of accessing the invoice discount and the transfer of credit, as well as part of the admitted work.
Finally, a definitive stop to the 110% super bonus, whose deduction rate is drastically lowered.
It should also be remembered that at the end of 2023 the enhanced bonus for those under 36 who buy their first home and the green house bonus which allowed the reduction of VAT with tax credit will also cease.
In addition to the measures not extended for 2024, the most drastic change concerns the superbonus.
The other bonuses (renovation, the ordinary ecobonus, the earthquake bonus and the incentive for gardens) have been confirmed without changes.
Let's see what the news is on home bonuses, and what changes for construction work.
Home bonus 2024: how the benefits work and news on incentives for construction work Work at home with the 2024 renovation bonus Ecobonus 2024 for energy saving Sismabonus 2024 70% super bonus: what's new in 2024 Furniture bonus, spending cap at 5 thousand euros in 2024 Removal of architectural barriers: 2024 remodeling Green house bonus with 50% VAT, goodbye in 2024 Garden bonus also in 2024 2024 house bonus with transfer of credit and discount on the invoice First house bonus, stop to benefits for under 36s Work at home with the 2024 restructuring bonus Let's start with one of the most used benefits: the restructuring bonus.
Last year's budget law extended the bonus until 31 December 2024 without substantial changes compared to the structure currently in force.
How does the renovation bonus work? This is a 50% deduction on expenses incurred up to a maximum of 96 thousand euros.
The list of expenses eligible for the renovation bonus is long, and many of these works are also covered by the superbonus (but only if they meet certain requirements): ordinary maintenance interventions, extraordinary maintenance, restoration and conservative rehabilitation, building renovation, carried out on all common parts of residential buildings or on individual residential real estate units of any cadastral category, including rural ones, and on their appurtenances; interventions necessary for the reconstruction or restoration of the property damaged following natural disasters; interventions relating to the construction of garages or parking spaces; works aimed at eliminating architectural barriers (lifts or hoists, installation of tools suitable for the internal and external mobility of severely disabled people); interventions relating to the adoption of measures aimed at preventing the risk of the commission of illicit acts by third parties (gates, grates, armored doors, safes, cameras connected to private security, etc.); interventions aimed at wiring buildings and limiting noise pollution; interventions carried out to achieve energy savings; interventions for the adoption of anti-seismic measures such as static safety works; asbestos removal interventions and works to avoid domestic accidents; repairs to home security systems (for example, replacing a gas pipe or repairing a malfunctioning socket); installation of gas detection equipment; monitoring of anti-accident glass; handrail installation; replacement of internal doors.
read also Renovation Bonus 2023, guide: admitted works, how it works, news and how to request it Ecobonus 2024 for energy saving In the home bonus package there is also the ordinary ecobonus for energy requalification works (therefore oriented towards saving not only energy but also on the bill), in force until 31 December 2024.
The benefit allows you to deduct from 50 to 75% of the expenses incurred based on the type of intervention.
In general: 50% for fixtures, biomass and solar shading; 65% for the remaining types of expenses; from 70% to 75% if the intervention is on common parts of the condominium that do not involve modifications aimed at reducing seismic risk; All taxpayers can benefit from the deduction, including those with business income, who own a property in favor of which energy requalification interventions are being implemented, i.e.: taxpayers who earn business income (natural persons, companies of individuals, joint-stock companies); professional associations; public and private bodies that do not carry out commercial activities; natural persons, namely: holders of a real right on the property, condominium owners for interventions on the common areas, tenants, those who own a property on loan, family members or cohabitants who bear the expenses.
read also Ecobonus 2024, how it works, deduction, jobs allowed? Guide on how to request it One of the innovations for 2024 on the ecobonus is the introduction of a 70% deduction for condominiums that carry out thermal insulation of the opaque common areas with an incidence greater than 25% on a maximum expenditure of 40,000 euros.
The relief can be used throughout 2024 as long as the building permit application has been submitted by 16 February of last year.
Sismabonus 2024 The seismabonus is recognized where action is taken to make the building safe from seismic risk.
This is a benefit intended for residential and productive units located in seismic zones at high risk (1 and 2) and at lower risk (seismic zone 3).
Seismic areas at low risk are excluded from the benefit (4).
The benefit, also for 2024, provides for a deduction of: 50% on a maximum expenditure of 96,000 euros if the interventions do not bring improvements to the seismic risk; 70% if the intervention results in a 1 class seismic risk reduction; 80% if the works result in the recovery of 2 risk classes; 85% if the interventions are carried out on the common parts of condominium buildings, the deduction for the reduction of 1 or 2 classes of seismic risk.
Superbonus at 70%: what's new in 2024 In 2024 the superbonus rate drops to 70% for all expenses.
The superbonus is certainly one of the most contested building concessions because it allowed, until last year, a maxi deduction (110%) for expenses incurred for interventions aimed at improving the energy efficiency of the property, interventions to reduce seismic risk and installation of photovoltaic systems.
Starting from 1 January 2024 the deduction rate drops to 70% (in 2025 it will undergo a further reduction to 65%).
It should be underlined that from 1 January this year the superbonus can only be used for condominiums while it ends up for single-family homes and villas.
Furniture bonus, spending cap at 5 thousand euros in 2024.
The furniture and appliances bonus consists of a 50% deduction on a maximum expenditure of 5 thousand euros for purchases made during 2024.
The new deadline for the furniture bonus is set for 31 December 2024.
However, the "dependence" on the renovation bonus does not change, i.e.
it is necessary to carry out recovery work on the building heritage in order to request the relief on furnishings.
Finally, the furniture bonus remains excluded from the possibility of choosing credit transfer and discount on the invoice and can only be used as a deduction in the tax return in 10 annual installments of the same amount.
The maximum deduction for expenses incurred for furnishings, therefore, increases to a maximum of 2,500 euros (until 31 December 2023 it was 4,000 euros, 50% of a maximum expense of 8,000 euros).
read also Furniture bonus 2024, what it is, how it works and amounts (also for household appliances) Removal of architectural barriers: 2024 remodulation The 2023 budget law has extended the deduction of 75% of the documented expenses that have remained the responsibility of the taxpayer for the reduction of architectural barriers.
The deduction will be valid for expenses incurred from 1 January 2023 to 31 December 2025.
The taxpayer will be able to take advantage of the deduction in the tax return with five annual installments of the same amount.
The spending limits are modulated based on the composition of the building on which the interventions are carried out.
What changes in 2024? Until 31 December 2023, the 75% deduction could also be used to replace fixtures and redo bathrooms.
The 2024 Budget Law, however, modifies the rules to be able to benefit from the deduction which will only be available for works involving: elevators; stairlift; stairs; ramps; lifting platforms.
For any job, in any case, compliance with the specific requirements must be monitored by qualified technicians.
Green house bonus with VAT at 50%, goodbye in 2024.
Last year's new entry in the house bonus package which consisted of the deduction of 50% of the The amount paid for VAT for purchases of high energy efficiency residential real estate units (in class A and B) made by 31 December 2023 directly from construction companies was not renewed in 2024.
No VAT deduction , therefore, it will be payable for those who purchase a green house for residential use from 1 January 2024.
read also VAT at 50% for the purchase of the first house in 2023: which are the properties in which to invest Garden bonus also in 2024 Even the so-called green bonus is part of the incentives available to taxpayers for next year.
The green bonus consists of the Irpef deduction of 36% up to a maximum of 36 thousand euros on the costs incurred for the arrangement and construction of: appliances or fences; irrigation systems; wells; green roofs; Hanging gardens.
The green bonus also covers the purchase of plants or shrubs and the compensation for the gardener who carried out major pruning.
read also Green bonus 2023: how the deduction for gardens and terraces works 2024 home bonus with credit transfer and invoice discount From 16 February 2023, the possibility of using invoice discount and credit transfer for building bonuses no longer exists which, however , in 2024 they remain in force but only for: works carried out on common parts of condominiums intended mainly for residential use: for holders of low incomes (reference income not exceeding 15,000 euros); to people with disabilities.
read also Superbonus and credit transfer, the maximum number rises to five and Sace guaranteed loans: the official news First home bonus, stop to benefits for under 36s From 1 January 2024 the enhanced first home bonus for those who have not reached the age of 36.
The extension for this benefit, in fact, was not provided for by the 2024 Budget Law which left in force only the possibility of accessing mortgages with state guarantee thanks to the Consap Fund.
As regards, therefore, the first home bonus remains in force only the ordinary one which only brings a reduction to the taxes due (registration, mortgage and cadastral tax), but does not cancel them completely.

Author: Hermes A.I.

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