If the chain starts again building, the whole economy starts again. In particular in a country like Italy that has a rather old property, the introduction of theecobonus, the relative provision the efficiency energy properties contained in Relaunch law decree just launched, it could be a significant lever to restart an industry already brought to its knees by the latest financial crisis.
DEDUCTION OF 110% FOR WHAT AND WHO
The government, to fuel the recovery of the building, has provided for one 110 percent deduction (to be divided into five equal annual installments) on expenses incurred for: «specific interventions for increase the energy efficiency of buildings (ecobonus), the reduction of seismic risk (sismabonus) and related interventions related to the installation of photovoltaic systems and columns for charging electric vehicles».
The tax discount for works admitted to the eco-bonus and the bonus earthquake is also recognized for the interventions carried out on second homes, provided however that they are not detached houses.
For be able to access the deduction must have made interventions that improve at least two energy classes per building, or that determine “the achievement of the highest energy class, to be demonstrated by the energy performance certificate (A.P.E)” issued by a qualified technician in the form of the sworn declaration.
DISCOUNT IN INVOICE AND ASSIGNMENT OF TAX CREDIT
The legislator gives a second option to the taxpayer who instead of the tax deduction can choose for a contribution in the form of a discount on the invoice by the supplier, who in turn can recover it in the form of a tax credit transferable to other subjects, including banks and financial intermediaries.
WHEN YOU MUST BEAR THE COSTS
The decree indicates a time window that runs from 1 July 2020 to 31 December 2021
WHO CAN BENEFIT FROM IT
Natural persons outside the pursuit of business, arts and professions. IACP (Istituto Autonomo Popolari), undivided cooperatives.
WHAT DO WE MEAN BY ENERGY EFFICIENCY INTERVENTION
This definition includes a series of interventions to benefit from the maxi deduction provided for in the relaunch decree, starting from thermal insulation of the opaque surfaces (surfaces that do not allow the passage of light, as instead occurs in the windows), vertical and horizontal, relating to the building envelope with an incidence greater than 25% of the surface gross dispersant of the building itself. The most common intervention, for example, is the thermal coat.
The deduction will be calculated on an expenditure not exceeding 60 thousand euros for each real estate unit that makes up the building. Isolation should be done with insulating materials that comply with the minimum environmental criteria governed by the Ministry of the Environment decree of 11 October 2017. For example, insulators must not be produced using flame retardants that are subject to restrictions or prohibitions provided for by applicable national or community regulations, or with expanding agents with an ozone depletion potential greater than zero (refer to the legal text of the Ministry of the Environment).
INTERVENTIONS ON COMMON PARTIES OR ON SINGLE BUILDINGS
Replacement of the iair conditioning systems existing winter on the common parts of buildings with centralized systems for the heating, cooling, production of hot water. Plants can be condensing, efficiently at least equal to the product class A, to heat pump, including hybrid plants or geothermal, of microcogeneration, or combined with the installation of photovoltaic systems and their storage systems. In these cases the total amount of the expense on which to calculate the deduction must not exceed 30 thousand euros multiplied by the number of real estate units that make up the building and is also recognized for expenses related to disposal and the remediation of the replaced plant.
WINDOWS AND FRAMES
If carried out together with those listed so far, the 110% deduction can also be used for normal energy efficiency measures provided for in article 14 of Decree-Law no. 63/2013. For example, the purchase and installation of windows including fixtures, solar screens and the replacement of winter air conditioning systems with systems equipped with condensing boilers, within the expected spending limits.
PHOTOVOLTAIC SYSTEMS AND STORAGE SYSTEMS
The installation of photovoltaic systems and related integrated storage systems can benefit from the 110% deduction if carried out jointly with one of the interventions described above, for a maximum spending limit of 48,000 euros and 2,400 euros for each kW of nominal power of the system. The deduction must be divided into five equal annual installments.
The deduction is also recognized for the contextual or subsequent installation of storage systems integrated in photovoltaic solar systems, under the same conditions and with the same limits and in any case in the spending limit of € 1,000 for each kWh of storage capacity of the system. The deduction for energy production plants is subject to the transfer of non-self-consumed energy to the GSE and cannot be combined with other public incentives or other forms of facilitation of any kind.