{"id":19177,"date":"2022-01-11T10:01:05","date_gmt":"2022-01-11T10:01:05","guid":{"rendered":"https:\/\/domidea-ristrutturazioni.it\/senza-categoria\/tax-credit-assignment-and-50-invoice-discount-budget-law-2022\/"},"modified":"2025-11-12T12:01:04","modified_gmt":"2025-11-12T12:01:04","slug":"tax-credit-assignment-and-50-invoice-discount-budget-law-2022","status":"publish","type":"post","link":"https:\/\/domidea-ristrutturazioni.it\/en\/tax-deductions-incentives\/tax-credit-assignment-and-50-invoice-discount-budget-law-2022\/","title":{"rendered":"Tax Credit Assignment and 50% Invoice Discount – Budget Law 2022"},"content":{"rendered":"\n

With the Budget Law 2022, there are many extensions for the Home Bonus 2022, including Tax Credit Assignment and 50% Invoice Discount: the Government has indeed extended with the 2022 Bonuses also those related to the Home Bonus 2022, including those for the renovation of residential properties.<\/p>\n\n

That’s not all: with the Budget Law 2022, the Home Bonus also includes measures for tax credit assignment and invoice discount with important new features.<\/p>\n\n

Let’s proceed in order and first see which Bonuses have been extended:<\/p>\n\n

SUPERBONUS 110%:<\/u><\/strong> <\/h2>\n\n

applied to energy efficiency works, photovoltaic system installations. Extension to 2023 under current conditions (and with decreasing rates until 2025) for condominiums and for all of 2022 on single-family homes. <\/p>\n\n

ECOBONUS:<\/u><\/strong> <\/h2>\n\n

confirmed until 2024 to ensure energy efficiency of buildings with a deduction from 50% to 65% for energy efficiency improvements not covered by Superbonus 110.<\/p>\n\n

RENOVATION BONUS:<\/u><\/strong> <\/h2>\n\n

renewed until 2024. This provides for an IRPEF deduction of 50% of expenses incurred up to a maximum ceiling of 96,000 Euros (VAT included). The Relaunch Decree also provides for the possibility of tax credit assignment or invoice discount in place of the deduction. <\/p>\n\n

FURNITURE BONUS:<\/u><\/strong> <\/h2>\n\n

extended the possibility of 50% deduction for the purchase of furniture and Class A appliances. Its validity depends on the purchase of furniture used to furnish properties under renovation. The Bonus for 2022 equals a maximum ceiling of 10,000 Euros, while for 2023 and 2024 it will equal a maximum of 5,000 Euros. <\/p>\n\n

As anticipated, for Superbonus 110%, Ecobonus and Renovation Bonus<\/strong>, the possibility has been confirmed to<\/strong> opt for tax credit assignment and invoice discount<\/strong> with extension until 2024 with important modifications found in paragraph 29, article 1 of the Budget text modified in the Senate.<\/h2>\n\n

TAX CREDIT ASSIGNMENT and 50% INVOICE DISCOUNT<\/h2>\n\n

To access tax credit assignment or invoice discount, the Anti-Fraud Decree of November 2021 has extended the mandatory compliance visa and price congruity certification<\/strong> to all construction bonuses, therefore, also to access the invoice discount or tax credit assignment for the Renovation Bonus<\/a>, said visas and certifications will be necessary<\/strong>. With the Budget Law 2022<\/g>, however, a limit has been introduced below which neither the compliance visa nor price congruity is required. Indeed, for works under 10,000\u20ac or in free construction, these certifications are not necessary. <\/p>\n\n

For tax credit assignment of ordinary home bonuses in the following cases, compliance visa and price congruity certification are always necessary:<\/h3>\n\n