Window bonuses: the effects of the Save Accounts Decree


Emma Potter

What changes for the 75% Architectural Barriers Bonus

The fourth paragraph of thearticle 1 of Legislative Decree 39/2024 specifically modifies the provisions relating to Bonus Elimination of Architectural Barriers 75%previously defined by the Block Transfers Decree of 16 February 2024.

Before the entry into force of DL 39/2024it was expected that the block on the transfer for the 75% Architectural Barriers Elimination Bonus would not apply to the expenses incurred after December 31, 2023in particular those carried out by condominiums for common areas and by natural persons, with specific income and disability requirements, for their first home.

However, the DL 39/2024 establishes that these exclusions from the block remain valid only for expenses incurred before the entry into force of the DL itself. For expenses incurred subsequently, the blockade exclusion regime can still be activated but a condition which, before the entry into force of DL 39/2024be satisfied at least one of the following conditions: presence of a qualification, work already started or existence of a binding agreement between the parties accompanied by a deposit on the price.

As for the interventions on fixtures, AMFIT does one necessary clarification retracing the latest events related to the 75% Barrier Bonus starting from 29 December 2023. With the approval of the DL 212/2023 was the replacement of fixtures has been eliminated, among the interventions that can be incentivized with the 75% Barrier Bonus, with the exception of some specific cases.

Therefore the Association reminds you that even before of the publication in the Official Journal of the Legislative Decree of 29 March 2024, the 75% Barrier Bonus and alternative means of using the incentive they were no longer applicable to products in the window supply chain, except for some residual cases dating back to 2023. So the DL 39/2024 does not return to this topic and the regulations on the matter remain the same provided for by the legislation prior to the approval of the last decree.

What changes for the Ecobonus and Restructuring Bonus

The intervention of replacement of fixtures And incentivized with Ecobonus and Restructuring Bonusthe latter also called Home Bonus.

One of the most significant innovations introduced by DL 39/2024 concerns the modification of access conditions to the benefits provided by the Ecobonus and the Home Bonus for the transfer of credit and the discount on the invoice.

Before the entry into force of this decree, it was possible to access these options provided that the costs for the intervention were accompanied by a building permit filed before 16 February 2024. With the entry into force of DL 39/2024the need for is added satisfy a second requirementthat is, also having a accompanying payment of the practice carried out before the entry into force of the DL itself.

This change introduces a further level of verification for access to benefits, requiring not only the presence of a qualification but also the demonstration of a concrete financial commitment carried out before the entry into force of the decree.

Ok to expense control, no to remission to performing status

L'article 2 of the Saving Accounts Decree it also eliminates the possibility of resorting to the practice of remission in bonis for invoice discount and credit transfer options linked to Building Bonuses, closing the door to possible amnesties for communications not sent within the established deadlines.

It is also introduced with thearticle 3 the obligation to transmit detailed information on incentivized building costs, in order to allow for more effective monitoring by the competent authorities. Failure to comply with this provision will result in administrative sanctions.