2022 Budget Law: a flash summary

On 1 January 2022, new regulations on the green transition came into force. Here is a brief summary of the most important points. The 110% Superbonus has been extended depending on who will benefit from it.

G.T.M. 4 September 2022 2 minute read

On 1 January 2022, new regulations on the green transition came into force. Here is a brief summary of the most important points.

The 110% Superbonus has been extended depending on who will benefit from it.

for individuals, the extension runs to 31/12/2022, provided that at least 30% of the works set out in the project have been carried out by 30/06/2022.
For cooperatives, IACP (social housing institutes) and other bodies with the same purpose, the extension runs to 31/12/2023.
For works carried out by condominiums, the extension runs to 31/12/2025, with different percentage bands over the years starting from 2023.
In seismic zones that have been hit since 2009, the extension runs to 2025.

Clarity is also provided on the installation of photovoltaic systems and charging points, as well as on the other energy-efficiency ‘driven’ works, which will follow the deadlines of the Superbonus works that drive them.

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Further details on the transfer of tax credits up to 2024.

The new Budget Law allocates 450 million euro to support the development contracts incentive scheme; this amount will be supplemented with the resources provided under the PNRR (National Recovery and Resilience Plan).

750 million euro will be available for investment projects linked to digitalisation and to the competitiveness of Made in Italy supply chains.

One billion euro will be earmarked for investment in conversion and research processes in the industrial supply chain.

Among the other novelties is the creation of funds to support ecological transition in the industrial sector, including a 150 million fund set up by the MISE (Ministry of Economic Development).

The fund for the sustainable mobility strategy has a total endowment of as much as 2 billion euro, spread up to 2034.

840 million go to the climate fund for public bodies and private parties, with the aim of meeting climate protection targets.

Another fund, for the control of air pollution, amounts to 2 million euro.

Other provisions are contained in the Gazzetta Ufficiale (Official Gazette). What is written here in the briefest of summaries will be developed in detail by our experts in the coming months, looking not only at the topics covered here in greater depth but also at those not considered.

THERE HAVE BEEN UPDATES AND THE ARTICLE MAY BE PARTIALLY OUTDATED. FOR THE TRANSFER OF TAX CREDITS, SEE: https://www.greentomeet.com/blog/2023/02/18/stop-alle-cessioni-dei-crediti/

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2022 Budget Law: a flash summary

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