Budget Law 2022: progress towards extending incentives for biomass boilers

Final approval will likely come on New Year's Eve, but in the text of the 2022 budget maneuver, which is currently being discussed in the Senate Budget Committee, clear guidelines emerge regarding the tax deductions provided by the 110% superbonus.

Article 9 of the bill, in fact, extends until 31 December 2024 the period within which “the costs for the purchase and installation of winter air conditioning systems powered by biomass fuels” can be incurred. These are deductions of 50% up to a maximum value of 30 thousand euros, the cost of which for taxpayers was estimated in the technical report a few years ago in 45. 8 million euros.

At the moment, there is also an amendment that proposes the removal of the limitations to the superbonus, so that it can be guaranteed throughout the country, regardless of the level of pollution and methanization.

The Budget Law for 2022 is thus part of the Mission 2 of the PNRR "Green Revolution and Ecological Transition" which aims to respect the principle of environmental sustainability.