Raise. Electric and hybrid cars, 110% deduction also for wallboxes, but only if … – La Gazzetta dello Sport


The relaunch law decree, just published in the Official Journal, provides for the tax deduction of 110% also for the charging infrastructure of electric vehicles

There is also an incentive for charging points for sustainable mobility within the relaunch decree law, which was published in the Official Journal on May 19: wallboxes, and other infrastructures for charging electric vehicles, are included in the costs for which it is possible to request the IRPEF deduction of 110%. This means that it is possible to install a domestic charging station for the electric car for free, taking advantage of a deduction on the taxes to be paid in the next five years or by transferring the deduction to the company that performs the work. But, reading the Dl Raise, it turns out that things are not as easy as it would seem.

what article 119 says

Article 119 of the Relaunch Decree (Incentives for energy efficiency, bonus earthquake, photovoltaic and charging stations for electric vehicles) is the one that contains the 110% deductions and has been nicknamed Ecobonus: for clarity we will call it Ecobonus home. Basically, all it does is increase the percentage of deduction for all the interventions already provided for by law decree 63 of 4 June 2013, that on the energy efficiency of buildings and their safety against earthquakes. The three main differences are: the fact that the deduction is no longer diluted in ten years, but in five; which rises to 110%; and that it is also possible to ask for charging equipment for electric vehicles and related construction works. Even the wallboxes therefore, according to what is read in paragraph 8 of article 119 of the Dl Raise, can be incentivized. All the interventions foreseen by the Decree must be carried out between 1 July 2020 and 31 December 2021.


On the other hand, the number of beneficiaries of the tax deduction does not change, which can be requested by natural persons (except on single-family buildings other than the one used as a main residence), by autonomous public housing institutes, by social housing cooperatives. Speaking of private citizens who want to buy an electric car and mount a wallbox in the garage, therefore, the deduction can be asked if you install the wallbox in the house where you live, but not in the second house.


On this topic, the most interesting part of the Relaunch Decree is that contained in article 121 (Transformation of tax deductions in discount on the amount due and tax credit transferable). In practice, the 110% tax deduction can be transformed into a discount on the invoice, for a maximum amount equal to the amount due (therefore the discount reaches 100% and not 110%), made by the supplier who will then recover the sum in the form tax credit. Which then may in turn sell to third parties (banks or insurance companies). Among the interventions that fall within those provided for in article 121 there is also the installation of charging columns, wallboxes and other charging infrastructure for electric vehicles. The wallbox is basically free.


All free, all beautiful? Not really, because in paragraph 8 of article 119 there is a limit: it is possible to obtain the 110% deduction (or the discount on the invoice) for the wallboxes “provided that the installation is carried out jointly with one of the interventions referred to in the paragraph 1 “. That is, you can not only do the column and take the discount, you must also do other jobs at home and / or in a condominium, those listed in paragraph 1. What are they? Substantially energy efficiency works, renovations to reduce energy consumption in the home: thermal insulation works on the vertical and horizontal opaque surfaces (the thermal coat) affecting the building envelope with an incidence greater than 25 percent of the surface gross dispersant of the building itself; replacement of existing winter air conditioning systems with systems for heating, cooling or the supply of condensing domestic hot water. In summary: it is possible to install the wallbox for free only in the house of residence and only if at the same time we make quite heavy interventions of energy renovation. That, however, we specify, they also enjoy the deduction or the discount, but on condition that after the interventions the energy efficiency of the house goes up by at least two classes (one if the house is already in class B).


It sounds very strange that there is no installation of a photovoltaic system among the interventions that must necessarily be combined with the wallbox, so that the latter is also incentivized. Very strange, since photovoltaics and electric cars are the perfect couple if we aim for green mobility. However the photovoltaic systems are listed (and incentivized, always 110%) not in paragraph 1, but in paragraph 5. And the even stranger thing is that the deduction for the replacement of the heating and cooling systems, listed in paragraph 1, it is also recognized as “hybrid or geothermal systems, also combined with the installation of photovoltaic systems referred to in paragraph 5 and relative storage systems referred to in paragraph 6”. That is, it is possible to encourage heating and air conditioning together with photovoltaics, but not the wallbox together with photovoltaics only without heating and / or air conditioning. Could it be an oversight?

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