Green house: expected VAT bonus for the purchase

Green house: expected VAT bonus for the purchase.


The Meloni maneuver provides for a tax deduction of 50% of the amount paid for VAT on the purchase of real estate units.

The 2023 budget law foresees new arrivals for the real estate sector with the introduction of a tax bonus. A 50% deduction for the purchase of a greenhouse and high energy class properties. The Meloni maneuver provides for a tax deduction of 50% of the amount paid for VAT. It concerns the purchase of class A and B high energy efficiency residential real estate units. Purchases made by 31 December 2023 directly from the construction companies.


A fundamental requirement will be the purchase of ” real estate units ” used as a residence that is of energy class A or B. These are buildings with the lowest annual energy consumption. Another novelty is the 110% Super bonus until 31 December 2022, within which condominiums can present the Cilas and continue to use it. Provided that the assembly resolutions approving the works have been approved by 18 November 2022. For condominiums with a resolution of the works starting from 19 November 2022, the deadline of 25 November 2022 remains for the presentation of the Cilas. For the furniture bonus, the 50% tax deduction remains for the purchase of new furniture and large appliances in the event of renovation.


The old 2012 law that allows mortgage loan contracts to return from variable to fixed rates has been reinstated . In addition to having an impact on public finances, it affects many variable-rate mortgages for families.


Giancarlo Giorgetti, Minister of Economy


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