Bonus, all those renewed for 2023

The measure is also up only to subjects with an Isee not exceeding 40 thousand euros.

Tax credit for the purchase of electricity and natural gas

Among the measures that the government has refinanced for the first three months of 2023 there is also the tax credit for the purchase of electricity and natural gas. You pass through bars, restaurants and commercial activities 30 to 35%while for energy-intensive and gas-intensive companies 40 to 45%.

Superbonus

While passing from 110% to 90%, the superbonus was also confirmed for the expenses incurred in 2023. At the same time, the government granted the possibility of accessing it even for individual homeownersprovided that they do not exceed the income threshold of 15 thousand euros per year, raised on the basis of the family ratio. The property subject to work must also be a first home.

Mobile bonuses

With an amendment to the manoeuvre, the executive also extended the mobile bonuses. It will therefore be possible to use the 50% deduction for the purchase of energy saving furniture and appliances until 31 December 2024. As initially foreseen, for 2023 the threshold of the expenditure ceiling will be reduced. However, from 10 thousand euros it will not go to 5 but to 8 thousand euroswith a less incisive cut than expected.

What is the green case bonus designed by the government?

It provides for a 50% cut in VAT on the purchase of the first houses in energy class A and B and is being examined by the Chamber

Architectural barriers bonus

The maneuver provides the extension of the architectural barriers bonus until 31 December 2025. The benefit consists of deduction of 75% of expenses documented, which remained the responsibility of the taxpayer and related to the works aimed precisely at the removal of architectural barriers.

In particular, the works included in the measure are those concerning the common parts of the buildings for the replacement or the new installation Of useful plants to remove totally or to limit at least for 80% an architectural barrier. They fall within the cases to which the bonus is applicable interventions on single-family buildings as well aimed at the replacement or installation of systems.

The bonus can be used as deduction on the occasion of the tax return with five annual installments of equal amount, through the transfer of credit or directly with an invoice discount.

Internet bonuses

The government asked and obtained confirmation from the European Commission the extension of internet bonuseswhich is aimed at micro, small and medium enterprises as well as natural persons in possession of VAT number and provides for the delivery of a connectivity voucher for ultra-fast internet subscriptions.

The interventions are financed from state resources Development and Cohesion Fund 2014-2020 through four different types of coupons of values ​​between 300 and 2500 euros depending on the guaranteed maximum download speed.