Which and how can Construction Bonuses be reused?


Emma Potter

Single spending ceiling for works that continue over several years: an example

For the interventions they give right to a 50% deduction over 10 years according to the rules established byart. 16-bis of the TUIRa is set spending ceiling of 96,000 euros. As underlined by the Revenue, this is a maximum annual amount, and not linked to the property but referring to the intervention.

A concrete example. Suppose we opened a CILA in 2020 to completely renovate the apartment by moving partitions, creating a second bathroom, redoing the systems and fixtures. Work began in 2020 with a cost of 50,000 euros and concluded in 2021 with another 46,000 euros. Well in this case, given that the intervention is unique, for the purposes of verifying the expenditure ceiling admitted to the deduction, the costs incurred must be added even if the expenses were physically paid in several years. So in fact the ceiling of 96,000 euros in this case has been exhausted.

Renewed bonus for autonomous interventions

The doubt then is: whether today there is a need to do something new jobs todayfor example install photovoltaic panelshow should we adjust it?

Well you can spend up to 96,000 euros again, without taking into account what has already been spent in the past. This is because, as clarified by the Revenue also in the latest circular dedicated to home bonuses, the n. 17 of 26 June 2023only when the interventions carried out in each year consist of mere continuation of work started in the past for the purposes of the ceiling Past expenses must also be taken into account.

However, if these are autonomous interventions, this constraint does not apply. It is only necessary to demonstrate that these are autonomous interventions compared to those of the past. In essence it must be demonstrated that the new intervention is independently deductibleas it has no relationship with other work already carried out.

What are autonomous interventions

To prove that it is autonomous intervention the Agency requests as an alternative one or other of the following documents:

  • The qualifying titlewhen necessary according to building regulations;
  • a self-certification when it comes to free construction.

Clearly the detailed invoices for the intervention performed in this second case will provide the indispensable support. Returning to our example, in fact, even without CILA it is quite clear that install solar panels it is an intervention that it cannot be considered as a continuation than that relating to actual building renovation.

Double house bonus and also double furniture bonus?

At this point it is legitimate to ask whether this same reasoning also applies to the furniture bonus. That is, given that you can get the house bonus several times, can you also get the furniture bonus again, or do you have to consider how much you've already spent in the past to stay within the limit? Well, even in this case Circular 17 comes to the rescue, in which it is specified that in the case of restructuring interventions that are not the simple continuation of those carried out previously for the purchase of furniture and large appliances, any expenses already incurred must be taken into account only if connected to building interventions carried out in the same year or in the previous year.

However, any expenses incurred in previous years are not taken into account, given that the law does not require it. So new jobs in 2024, compared to those completed in 2021, and also “new” mobile bonuses.