Superbonus 110% to replace the boiler. It should?


One of the 3 macro-interventions involving the Superbonus 110% concerns the replacement of old heating systems in the condominium buildings. benefits also for single-family first home properties, but not for condensing boilers.

With the Relaunch Decree published in the Official Gazette (DECREE-LAW 19 May 2020, n. 34), you have officially started the work for the Superbonus 110% (even if it is not said it is convenient to start them immediately. Read: Superbonus 110%, should I wait until July for the works?)

As has been specified in the articles of the decree relating to tax deductions (>> Art. 119 – SUPERBONUS) the Superbonus is valid for some “important works”, but the assignment of credit will be valid for all (>> Superbonus 110% for few works , assignment of credit for all).

In this article we will deepen how to get it by intervening on heating systems. Ok to such a high discount, but When should I replace the boiler? Are there alternative solutions? And what are the eligible expenses?

Superbonus 110% to replace the boiler. Is it always worthwhile?

Another easy job is the one on thermal coat (>> read: Ecobonus 110%, how to intervene on the thermal coat), which can be combined with that on heating systems.

Coat + new heating system
Here’s how it works

Get rid of the old plants

As regards the interventions on the common parts of the buildings for the replacement of the existing winter air conditioning systems, it is possible to replace them with centralized systems for heating, cooling or domestic hot water supply:
– condensing, with efficiency at least equal to the class A of product required by the delegated regulation (UE) n. 811/2013 of the Commission of 18 February 2013;
– heat pump, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems and related storage systems;
– with microcogeneration plants.

The deduction is calculated on a total amount of expenses not exceeding 30 thousand euros multiplied by the number of real estate units that make up the building.

Condensing boiler vs heat pump
Which is worthwhile?

Condensing boilers

For the facilitation the new condensing heat generator can be air or water. In all interventions, where technically possible, thermostatic valves with low thermal inertia are installed on all heating bodies, accompanied by the supplier certification, or other thermoregulation system (of modulating type and acting on the flow rate) with the exclusion of winter air conditioning systems designed and built to operate with average temperatures of the heat transfer fluid below 45 ° C 5.


Energy efficiency for space heating of the generator:
(ηs) ≥ 90%

Useful thermal efficiency referred to the calorific value lower than the load equal to 100% of the useful thermal power:
≥ 93 + 2 log Pn

For all interventions, in the case of implantation with rated hearth power ≥ 100 kW, in addition to the previous requirements:
– a modulating type burner must be used;
– the climatic adjustment must act directly on the burner;
– an electronic variable speed pump or similar systems must be installed.

Compliance certification required.

Heat pumps

In the case of heat pumps, ENEA has specified that the heat pumps being installed must guarantee a coefficient of performance (COP / GUE) and, if the appliance also provides the summer air conditioning service, an energy efficiency index (EER) at least equal to the relevant minimum values, set in Annex I to the Ministerial Decree 06/08/2009.

If electric heat pumps equipped with a speed variator (inverter) are installed, the relevant values ​​in Annex I are reduced by 5%.

In the case of replacement of traditional water heaters with heat pump water heater dedicated to the production of domestic hot water, the condition set out in point 3, letter c) of Annex 2 to Legislative Decree 28/2011 (COP> 2.6) must be respected.

** SUPERBONUS 110% **
How to choose the facility that best suits your building?
Find out in 5 points

Hybrid systems

As for hybrid systems, consisting of integrated heat pump with condensing boiler, assembled in the factory and expressly conceived by the manufacturer to work in combination with each other, for the facilitation the following relationship must be respected.


Ratio between the rated useful heat output of the heat pump and the rated useful heat output of the boiler:
≤ 0.5

Coefficient of performance (COP) of the heat pump:
at least equal to the minimum values ​​set in Annex I to the Ministerial Decree 06/08/2009.

The boiler must be from condensing type and its useful thermal efficiency, at a load equal to 100% of the nominal useful thermal power 4, must be:
≥ 93 + 2 log Pn 5.

For values ​​above 400 kW, the maximum limit corresponding to 400 kW is applied when calculating the logarithm. Where technically compatible, they are installed thermostatic valves with low thermal inertia (or other modulating thermoregulation system acting on the flow rate) on all the heating bodies, accompanied by the supplier certification, with the exclusion of the winter air conditioning systems designed and built with average heat transfer fluid temperatures below 45 ° C6. The distribution system is developed and balanced in relation to the flow rates.

With the 500 thousand euro policy
Asseverations indispensable for bonuses, high fines in case of error

Microcogeneration plants

Finally, as regards microcogeneration plants, systems that allow the combined production of electricity and heat, the most common configuration of a microcogenerator consists in the combination of a gas engine, whose mechanical energy is transformed into electricity, and a system of recovery of waste heat for the production of thermal energy.

For the facilitation, the intervention must lead to a primary energy savings (PES), as defined even at least 20%. All the thermal energy produced must be used to meet the thermal demand for room air conditioning and the production of domestic hot water.

Single-family buildings

As for the possibility of using the Superbonus for the replacement of the heating system in a house or in any case in a single-family building, intended for the first home, it is not replacement of the old system with a condensing system is allowed. The increased facility, therefore, can only be recognized in the case of more advanced systems. Furthermore, as mentioned, the superbonus is in any case excluded for holiday villas or in any case for sky-earth dwellings not intended as a first home.

** Ecobonus 110% – PHOTOVOLTAIC **
How to get it? All the rules

Expenses allowed

The standard expressly mentions the costs related to dismantling and decommissioning of the existing air conditioning system among those eligible.

Referring to the ENEA guidelines, the specific costs for this intervention include those of:
supply and installation of all equipment thermal, mechanical, electrical and electronic;
hydraulic and masonry works necessary for the professional replacement of the existing heating system;
adjustment of the distribution network, of storage systems, water treatment systems, control and regulation devices as well as on emission systems;
professional services (production of the necessary technical documentation, construction supervision, etc.)

Also in this case technical assertions are necessary.


>> Buy the Manual on procedures for building renovations, as a free gift you will receive the 110% Superbonus Guide + Credit Transfer + Other construction deductions.
Those who purchase the excellent Alessandro Mezzina manual from our shop will immediately have the PDF (of over 50 pages of content) with the guide that explains all the news in the construction and energy saving sector contained in the relaunch DL.
Residential building renovation procedures

Residential building renovation procedures

Alessandro Mezzina, 2017 Maggioli Editore
This handbook, unique in its kind, analyzes rigorously and completely all the national legislation (including the sector technical one), which the professional must know and apply when facing a house renovation, in order to set …



Antonella Donati, 2020 Maggioli Editore
110% Superbonus for all energy saving interventions carried out on entire buildings, either condominium or private, but only if the single-family property is intended for the first home. The bonus can be transferred to companies for a discount in…

Photo: iStock / iskrinka74

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