Come ristrutturare casa nel 2021: tutti i bonus disponibili

How to remodel your home in 2021? In this article we will look at all the bonuses available for the year 2021: we will try to make clear among all the options introduced by the most recent budget laws, which offer citizens important tax incentives for home renovation 2021. Here's everything you need to know about the topic.

Bonus renovation 2021: everything you need to know

Renovating home in 2021 is definitely worthwhile: this year are in fact active and available to all Italian citizens a series of bonuses and tax incentives that make it particularly interesting interventions in the redevelopment of a property, from an energy point of view but as we will see below not only. Let's find out together the main tax deductions and bonuses for home renovation for the year 2021 and everything about the transfer of tax credit and the tax agency.

Bonus home renovation with extension to 2021

So here is the main list of all the bonuses that you can access, with its tax deductions: in this way you can have a schematic guide with which you can discover all the possibilities offered by the latest budget laws and related to the renovation of your home.

Renovation bonus

The renovation bonus has been confirmed also for the year 2021 with a 50% tax deduction for all building renovation works. Thanks to this bonus it is possible for the citizen to have access to an Irpef refund for all expenses incurred for renovation works, up to the amount of Euro 96.000.

Also included in the renovation bonus are interventions concerning the replacement of windows and doors. In this regard, it should be noted that the Ministry of Finance has clarified that the intervention for the replacement of windows and doors is also included in the restructuring bonus.

Also for the renovation bonus is provided for the transfer of credit and direct discount of the company in the invoice (as provided by Article 121 of the Relaunch Decree), for the following works and interventions:

• Works and interventions of extraordinary maintenance, restoration or conservative maintenance, or even building renovations carried out on individual building units; works and interventions of ordinary maintenance carried out on common parts of a building.
• Energy requalification interventions that fall within the scope of ordinary Ecobonus (e.g. works to replace heating systems, replacement of fixtures, interventions on structures or building envelope, and yet works aimed at reducing the seismic risk of a building).
• All the anti-seismic measures that fall within the scope of the sismabonus: in this regard, it will be possible to exercise the option also with reference to the deduction relating to the purchase of an anti-seismic house
• Works and interventions of recovery or restoration of the facade of an external building, as well as simple interventions of cleaning or painting of the facade (extension bonus facades to the whole year 2021).

Finally, it is also important to point out that all those who have an income below the minimum taxable income (those who do not owe anything to the tax authorities) would not benefit from the bonus if not with a request for a discount on the invoice. In this way, these individuals will be able to benefit from an immediate discount.

Facades bonus

The facade bonus is provided for all expenses incurred during the year 2020 and 2021 for the renovation of the facades of buildings. This facilitation does not provide for a maximum expenditure limit and concerns both ordinary and extraordinary works.

Interventions made on the facade of a building (including simple cleaning or external painting) must necessarily be aimed at the recovery or complete restoration of the facade of a building located in zone A or B. For zone A will be intended that part of the territory interested by urban agglomerations of historical, artistic or however of particular environmental value (including the portions of said agglomerations, including surrounding areas, to be considered an integral part of the same). For zone B is intended instead those parts of the territory completely or partially built up, different from areas A: in particular, for partially built up are those areas covered by existing buildings to the extent of not less than 12.5% (one eighth) of the land area of the area, in which the land density is higher than 1.5 mc/sqm.

Bonus Furniture

The furniture bonus represents a deduction connected, so to speak, to the renovation bonus and extended until 2021. In practice, this bonus consists of a tax deduction of 50%, which can be used for the purchase of furniture and large household appliances (energy class A+ or higher) for an amount of up to 10,000 Euros. This amount has been raised to Euro 16,000 for the year 2021.

The 50 percent tax deduction must be spread over 10 years, for a maximum expenditure of Euro 16,000. Are entitled to the bonus and can take advantage of it all those who are engaged in a building renovation, according to Art.16 bis TUIR.

The eligible expenses concern, as mentioned above, the purchase of furniture or large household appliances of class A+ or higher for ovens and washer-dryers. The expenses must in any case be incurred to purchase a product with the specific purpose of furnishing a property undergoing renovation. Without the possession of a building renovation file, it will not be possible in any way to benefit from any furniture bonus.

Ecobonus

We come then to the famous ecobonus, confirmed also for the year 2021: it is basically a tax deduction that is divided respectively from 50 to 65 percent for energy requalification interventions. The provisions in force have remained the same also for 2021.

One of the most important innovations introduced by the ecobonus is undoubtedly the possibility to benefit from a 110 percent deduction, introduced by the Relaunch Decree. If you do not meet all the requirements to benefit from the 110 percent deduction, you will still be able to benefit from the deductions under the rules valid until December 31, 2020.

The ecobonus concerns in particular:

The interventions of energy requalification with tax deduction ranging between 50 and 85 percent of all expenses incurred related to the specific intervention carried out. The deductions will be divided into a number of 10 annual quotas. The rate may reach the percentage of 110 percent, if they are performed jointly works referred to superbonus, under certain conditions.
Work on the installation of solar photovoltaic systems (different from those involving the superbonus) with a deduction of 50 percent of all expenses incurred, divided into a number of 10 annual installments.
Work on the installation of infrastructure aimed at recharging electric vehicles in buildings (also in this case different from those covered by the superbonus) with a rate of 50 percent of all expenses incurred, to be divided into a number of 10 annual installments of the same amount.

Earthquake bonus

The earthquake bonus is a facility relating to the safety of buildings: depending on the different types of work performed and the area in which the property is located, the deduction can reach the percentage of 85 percent.

With regard to expenses incurred from 1 January 2017 to 1 January 2021, the tax deduction will be 50 percent and must be calculated on a maximum amount of Euro 96,000 for each property unit: the rate must also be divided into annual installments of the same amount.

The deduction related to the seismic bonus may also rise up to 70, 80 percent when, thanks to the interventions carried out, a reduction in seismic risk of 1 or 2 classes will be obtained. The increase in the rate (from 80 to 85 percent) will also have when the work will be performed on the common parts of condominiums.

The tax relief will finally concern the interventions carried out on residential buildings and on buildings used for productive activities.

Green Bonus

Another interesting facilitation is the one related to the green bonus. This IRPEF deduction concerning different types of expenses has been extended until the date of December 31, 2021. The green bonus concerns the expenses sustained for the works of green arrangement, the expenses for interventions of green covering or even the interventions for the realization of irrigation systems, wells or hanging gardens. The Irpef deduction of 36% will have to be divided into ten shares of the same amount and calculated on an amount that cannot exceed 5.000 Euro per real estate unit for exclusive residential use.

As far as the payment of the expenses, it will have to happen with the aid of instruments that guarantee the traceability of the operation (for example bank or postal transfer).

Water bonus

Finally, the Budget Law for the year 2021 provides for a contribution in the amount of € 1,000, which can be used by citizens for expenses relating to the replacement of taps and sanitary ware with devices with water flow limitation.

As for the specifics regarding how the contribution can be used and its deadline, the Government will issue a decree through the Ministry of the Environment, within 60 days from January 1, 2021.

The water bonus can be used by the date of December 31, 2021 for the following works and interventions:

Installation and supply of faucets and mixers for kitchen and bathroom: also included are devices to control water flow (with flow rate equal to or less than 6 liters/minute), shower heads and shower columns (water flow rate equal to or less than 9 liters/minute). Finally, the bonus includes the hydraulic and masonry works made necessary, as well as the dismantling of pre-existing systems.
Purchase and installation of ceramic sanitary ware (maximum discharge volume equal to or less than 6 liters / minute) and related drainage systems. Also in this case the bonus includes the necessary hydraulic and masonry works, as well as the dismantling of pre-existing systems.

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