Bonus

There are multiple home bonuses 2021. Those who want to carry out interventions on their property can benefit from important concessions. From building renovations to energy saving. All the Irpef concessions for construction works are extended in the 2021 Budget Law: renovations, energy redevelopment, facade bonuses, garden bonuses and furniture bonuses. There is also the 110% Ecobonus introduced by the Relaunch decree (DLRilancio), which can be applied to specific energy redevelopment works from last July 1st 2020 until December 31st 2021. Finally, we remind you that, again on the basis of the Relaunch decree (article 121 dl 34/2020), all the interventions listed above (with the exception of the bonus gardens) you can apply the discount on the invoice or the transfer of credit. Here are the confirmed deductions in detail:
  • Renovation bonus: 50% deduction for building renovation works up to a spending ceiling of 96 thousand euros. Very briefly, the benefit applies to extraordinary maintenance, restoration and conservative rehabilitation, building renovation. In the case of work on the entire residential building, ordinary maintenance work is also facilitated.
  • Energy requalification: here too, the Ecobonus is extended to 31 December 2021 for the deduction of expenses incurred for energy redevelopment, with the same rates set for 2020 (50% for fixtures, biomass and solar shading, 65% for the remaining types). The expenditure ceilings vary according to the interventions.
  • Facade bonus: is the 90% deduction, without spending limits, introduced by last year’s maneuver for the rearrangement of the facades of buildings.
  • Green bonus: IRPEF subsidy at 36%, for a maximum cost of 5 thousand euros for greening works, green roofs and hanging gardens.
  • Mobile bonuses:50% deduction up to a spending ceiling of 10 thousand euros for the purchase of class A furniture and appliances intended for properties subject to facilitated renovation.
All the complete instructions for using these benefits can be consulted on the portal of the Revenue Agency (https://www.agenziaentrate.gov.it/portale/),which also publishes specific guides.