Confirmation of renovation bonusthe possible selective reopening of the terms of amnesties of 1985 and 2003the negotiation on the hypothesis of modifying the flat rate tax on short-term rentals for tourist purposes, the exclusion of first house from the ISEE calculationthe extension by one year of the measure that grants the guarantee for the purchase of for those under 36. The theme of casa is addressed in various facets within the next one budget law.
It is not the main dossier, i.e. the cut of the second Irpef rate for the middle class, but it finds space with a series of measures and proposed changes within a text devoted to prudence and respect for accounting balance. Some proposals are contained in the basic text and should therefore be implemented, others are contained within amendmentsthe eligibility and coverage of which are currently being examined. Below are the measurements in the center of the text. In the meantime the majority is looking additional resources for changes to Save house and to give substance to something new house planannounced several times.
Renovation bonus
The text approved by the Council of Ministers provides that the renovation bonus will be extended to 2026 al 50% for the first home et al 36% for the latterfor both the spending limit is set at 96,000 euros per property.
Dry coupon on short-term rentals
The maneuver proposes to raise the tax rate flat rate tax for short-term tourist rentals dal 21% al 26%. A measure that has opened a wide debate both within the majority, which sees Lega and Forza Italia against, and among the sector associations. Some amendments ask for the rule to be removed, given the relative weight on financial balances, around 100 million euros per year. A compromise could be found on an upward adjustment of the rate but to 23%. Or on a sterilization of the measure for those who manage up to 3 properties for renttherefore aiming to burden more portals and brokerage companies.
Reopening of building amnesties
Four different FdI amendments propose the reopening of various building amnestieswith particular reference in one case to Campaniawhich remained excluded from the 2003 regulation due to a provision of the regional council at the time which blocked its application on the territory given the urban planning complexity and the presence of widespread abuse. Choice then rejected by Constitutional Court. In the meantime, however, the deadlines for submitting applications had become very tight. One of the texts proposes they are susceptible to amnesty: porches or canopies carried out in the absence or non-compliance with building permit; accessory works such as balcony or loggia; renovation or restoration works.
State guarantee for young people under 36
An amendment by Forza Italia asks to extend to December 31, 2028 the incentive for people to purchase homes young people under 36 con ISEE not exceeding 40 thousand euros through one state guarantee up to 80%. Measurement requires 132 million euros.
Exclusion of the first home from the ISEE calculation
The maneuver approved in the Council of Ministers provides for the exclusion of first home from the calculation of the economic indicator. The text provides for the exclusion from the assets of first house within a cadastral value of 91,200 euros and the adoption of one more favorable equivalence scale for families with children.