The Frame Bonus 2022 is not an incentive in the true sense of the word, it is actually the possibility to deduct the costs of replacement operations regarding frames through different bonus confirmed in the 2022 Budget Law and conceived for the house.

These measures work the same as they worked in 2021: the reduction is available through the operations of invoice discount or the assignment of claim. In case it is possible to chose among the two procedures, it will be necessary to have the stamp of approval and assertion, which is not mandatory though for the free construction and small interventions within a budget of 10.000€.

These is the basic information regarding the Frame Bonus 2022. Let’s see the details below.

How to obtain the Frame Bonus

We listed below the bonus through which it is possible to obtain a deduction for the purchase and installation of frames:

• Restoration Bonus. It allows to get a 50% deduction on the expenditures made for a sum total of 96.000€ or less. The tax relief can be divided in ten annual shares, and it is guaranteed for the operation of replacement of frames during all 2022. This bonus was also extended until the 31^{st of} December 2024.
• Superbonus 110%. In this case, to access the frame bonus it is necessary to make a more complex procedure, as in the energetic upgrading of the entire building. The frames can be included, as they represent a driving investment. The Superbonus 110% cannot be requested for the frames replacement only and it is valid until the 31^st of December 2022.
• It allows to have a 50% deduction on the expenditures, up to a price ceiling of 60.000€. it is also possible to rely on the operations of invoice discount and assignment of claim. Ecobonus can be used to replace frames that overlook the outside of a heated place. The tax relief has been extended, for now, until the 31^st of December 2024 and it is active for all 2022.

The replacement of frames is one of the most requested interventions and the actions put in place to support this operation go in the sustainability direction. They are, in fact, always accessible following actions and works aimed to improve the environmental impact, but also the economic aspect, of the houses.

Frames ensure an important energetic saving on consumptions, in particular during the coldest times of the year, allowing to turn on the heat less frequently. It is not a case, therefore, that their costs are inserted into the works of energetic requalification of buildings.

Which are the eligible expenditures

Different procedures are part of the frame bonus 2022:

• The insulation/replacement of frames.
• The supply and installation of a new window, entrance door or other frames replacing the existing ones.
• The integration/replacement of glass components.
• Supply and installation of shutters and their accessory elements together with the replacement of frames.
• Professional works such as, for example, that regarding the A.P.E (Energy performance certificate).

Therefore, after 90 days from the end of the interventions it is necessary to send a notice that states the respect of requisites and procedure to ENEA, procedure easy to make directly online.

For further info do not hesitate to contact us.