The Raise dl allows a 110% deduction for many works carried out from 1 July 2020 and to 31 December 2021, spread over 5 years, and no more than 10, even with the possibility of assigning the credit or having the discount on the invoice.
What are the “driving” jobs
In article 119, the decree clarifies so-called “driving” interventions, for which the “enhanced” deduction is due: that is, the deduction can also be extended to other energy efficiency measures, but only if they are accompanied by one of these two main measures.
For energy efficiency works, it will be necessary to demonstrate, through the energy certification certificate, to have improved the improvement of at least two energy classes of the building, or, if it is not possible, the achievement of the highest energy class “. The deduction is not due if the expenses refer to interventions on second homes.
Here they are:
- thermal insulation of the vertical and horizontal opaque surfaces affecting the building envelope with an incidence greater than 25% of the gross dispersing surface of the building itself. The expenditure ceiling is equal to 60 thousand euros for each real estate unit concerned;
- interventions on single-family buildings or on common parts of buildings for the replacement of winter air conditioning systems existing with centralized systems for heating, cooling or the supply of condensing domestic hot water, with efficiency at least equal to class A, with heat pump, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems or micro-cogeneration. The benefit also applies to the costs of disposal and remediation of the replaced plant. The expenditure ceiling is 30 thousand euros for each real estate unit concerned.
What jobs does the bonus extend to
If performed in conjunction with at least one of these interventions, the 110% superbonus also extends to:
- other efficiency measures energy required by art. 14 of Legislative Decree 63/2013
- installation of photovoltaic solar systems connected to the electricity grid, with an expenditure ceiling of 48 thousand euros, and in any case within the spending limit of 2,500 euros for each kW of nominal power of the photovoltaic solar system. In case of building renovation, new construction and urban restructuring the spending limit is reduced to 1,600 euros for each kW of nominal power
- contextual or subsequent installation of storage systems integrated in photovoltaic solar systems subsidized, with an expenditure ceiling of 48 thousand euros, and in any case within the spending limit of 1,000 euros for each kWh of storage capacity of the storage system
- installation of infrastructure for charging electric vehicles in buildings, with a ceiling of 3 thousand euros.