the “driving” jobs that open up to the super bonus for all expenses


Ecobonus of 110% for all energy saving works, if combined with the driving forces required by the relaunch decree. Here’s what expenses will be able to access the super bonus, from the fixtures to the awnings.

L’ecobonus at 110% also extends to works more than those foreseen by Revival decree.

All ‘list of expenses admitted to the total super bonus, and increased by a further 10%, all the energy requalification works are added if combined with what are defined as driving jobs.

From the purchase and installation of windows and fixtures, until to solar shading, including the awnings, theecobonus of 110% opens up the possibility of improving the energy performance of your home, with the advantage of the double option of invoice discount and credit transfer.

The list of expenses admitted as a deduction with the “ordinary” eco-bonus, is then flanked by those expressly indicated by the Relaunch decree, such as the installation of solar panels.

Pending implementation provisions, we take stock what are the driving jobs that allow you to access theecobonus of 110% for all energy requalification works.

Ecobonus at 110%: the “driving” jobs that open up to the super bonus for all expenses

Article 119 of the relaunch decree is one of the innovations accepted with greater curiosity and interest, both by taxpayers and companies, who hope for a recovery in the construction sector also thanks to the new ecobonus of 110%.

The facility, which allows you to deduct the entire amount of the expenses incurred, with an additional benefit of 10%, applies not only to the works expressly indicated in the relaunch decree, but to all those for energy requalification if combined with the driving ones.

For leading jobs we mean thelist of expenses contained in the relaunch decree for which the 110% eco-bonus will be automatically recognized from 1 July 2020 and until the end of 2021.

In summary, these are the following works:

  • thermal insulation work on buildings, with an incidence of at least 25% of the surface and for a maximum of 60,000 euros per building real estate unit;
  • replacement of old condominium air conditioning systems with centralized energy efficient systems, up to a maximum of 30,000 euros per building real estate unit;
  • interventions on single buildings and houses (to date only if main residence), for the replacement of winter air conditioning systems with systems for heating, cooling or hot water supply with heat pump.

The inclusion of the generality of energy saving works in the 110% eco-bonus is provided for in paragraph 2 of article 119, which establishes that:

“The rate provided for in paragraph 1, introductory part, also applies to all other energy efficiency measures referred to in article 14 of the aforementioned decree-law no. 63 of 2013, converted, with amendments, by law no. 90 of 2013, within the spending limits provided for each energy efficiency intervention envisaged by current legislation and on condition that they are carried out jointly with at least one of the interventions referred to in paragraph 1. “

Waiting for MISE implementation decree with the technical requirements for the towing works, as well as the provision of the Revenue Agency for the operating rules, we take stock of what are the other expenses which, if carried out in a global energy requalification project, may be included in theecobonus of 110%.

Ecobonus of 110%, the energy requalification works connected to the driving ones

If combined with thermal insulation or replacement of old air conditioning systems, the following expenses will be included in the 110% eco-bonus:

The above is a summary of the works included in the list of energy redevelopment expenses referred to in law no. 90/2013, which precisely regulates the ordinary eco-bonus of 50%, 65% and up to 75% for works on common parts of condominium buildings.

The relaunch decree also contains two specifications:

  • if combined with the towing jobs, the 110% eco-bonus will also go to photovoltaic systems, including accumulators, within the spending limit of 48,000 euros, 2,400 euros per Kw of nominal plant power. In this case, however, there is a restriction on transferring the energy produced and not consumed to a GSE;
  • if combined with the towing works, the 110% deduction also applies to the installation of charging stations for electric vehicles.

Ecobonus of 110%, deduction in 5 years or free housework. The discount node remains on the invoice

It is not only the percentage of deductibility that makes the 110% eco-bonus interesting, but also the way in which the tax bonus is used.

The relaunch decree reduces recovery times by setting in 5 years the time frame foreseen for the use of the deduction.

In addition to the ordinary mode, the introduction of the double mechanism of credit transfer and invoice discount.

The taxpayer may transfer the deduction to the supplier of the works, in exchange for a discount on the expenses incurred. The rationale is to allow taxpayers to make energy redevelopment works at no cost.

The supplier will in turn have the possibility of transferring the tax credit to other subjects, including banks and financial intermediaries. The taxpayer who incurred the expenses may also be addressed to the bank, should it be difficult to access the option of the discount on the invoice.

On this point it is worth highlighting the critical points of the mechanism. The discount on the invoice is not new, and the Growth decree had already tried to introduce it as a tool to encourage the redevelopment of existing buildings.

The Conte I government, however, had to take a step back, also because of the opposition to the measure by companies, especially the smaller ones. The “disadvantage” for the company remains, even if the innovative element of the relaunch decree is that it has also called the banks to action.

However, there are still many unanswered questions and one wonders above all if banks will be able to refuse credit transfers by businesses. At the moment it seems so, also because in the relaunch decree there is no mention of the obligation to accept the mechanism.

The 110% eco-bonus, although it is an innovative and unique tool in Europe, will only be able to reveal its real effects in practice. We therefore await the implementation provisions, the first real step for the start of the super tax deduction.

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