Back to greenhouse bonus. However, there are also incentives for purchasing property by under 36 years old. Domestically speaking, if the game of the most expensive tax breaks seems essentially over, with the structures found in the Budget Bill for renovation bonuses and ecobonuses, there is still a small margin for maneuver in which the majority tries to implement discounts with a smaller impact but with great significance.
New life for green case bonus
The proposal to reintroduce the green case bonus is in line with this. That’s one Irpef reductionto recover in ten years, equal to 50% of the VAT paid on the purchase of class A and B houses sold by construction companies or UCI real estate, was first introduced in the two-year period 2016-2017, then proposed again in 2023 and, since then, has remained in the freezer.
Now Forza Italia is considering getting it back on track, with a proposal signed by Roberto Rosso and Maurizio Gasparri included in the reported package. Moreover, this is a step whose importance has long been supported by ANCE and Confindustria Assoimmobiliare; the idea is that tax breaks should support not only the renovation and rebuilding of former buildings but also new investment.
Assistance for under 36 years of age
This isn’t the only new thing that might happen. Forza Italia again (this time also with an amendment signed by Roberto Rosso) proposes reopening the provisions for utilizing incentives for buy a house by those under 36 years of age. This is a concession reserved for those with a lower ISEE up to 40 thousand eurosintroduced through Legislative Regulation 73/2021 and not extended from 2025 (although in 2024 it has been extended with somewhat limited restrictions).
In particular, they provide exemption from payment of registration, mortgage and cadastral taxes, a tax credit in the amount of VAT paid for each new purchase, and an in-lieu tax exemption for loans granted for purchase, construction and renovation. The hypothesis will arrive until 2028provides a more definitive perspective on purchases by those under 36 years of age. And the costs would be relatively limited: the Treasury’s loss of revenue would amount to about 132 million annually.
