June 30, 2020
The dl Relaunch provides for the entry into force of theEcobonus 110% from 1st July, but in reality it has yet to be converted into law by Parliament (the deadline is July 18th). To expand the times, however, is above all the absence of decrees implementation. In essence, the facility should be postponed to September: the government’s objective would be to intervene only once to immediately implement the guidelines relating to the application of the Ecobonus, without further changes that generate confusion.
Implementing decrees are missing: what does the rule provide?
The law says that the implementation methods relating to the deduction or discount on the invoice or assignment of the credit (article 121 of the relaunch decree) must be established by the measures implementation of the Revenue Agency. Measures that should have been published within 30 days from the entry into force of the decree (May 19), but which should instead arrive only after its conversion into law.
Ecobonus postponement, but deductions applicable from 1st July
Even if the Ecobonus will suffer a delay, in reality the date from which it will be possible to obtain deductions at 110% remains the July 1st, except that the text of the law is not changed. At the moment, however, they do not appear amendments proposed in this sense: there are dozens referring, for example, to the extension to new jobs or to the period in which to use the bonus (for now until December 31, 2021). The implementing measures are however necessary to understand how to carry out the procedures for the right above the ecological. In summary, until the Revenue Agency issues the circulars there will be no conditions for applying the facility.
Ecobonus, opens to second homes
Meanwhile, a new amendment has been tabled, which opens the Ecobonus also at second homes, with the exception of stately homes, villas or castles. Even the owners of the terraced houses can take advantage of the benefits. The amendment provides that the facilities can be used to the maximum for two real estate units. Then the physiognomy of the benefits for energy efficiency interventions changes: the spending ceilings are differentiated according to the type of property. In addition, the deductions are extended to Third sector.