Superbonus Ecobonus 110%, what is it?
“It is a tax credit that the State recognizes you for the performance, on your property, of the energy requalification interventions envisaged by the law.
The interventions must ensure the improvement of at least two building energy classes, or if not possible, the achievement of the highest energy class.
You spend 100 and the state recognizes you a tax credit of 110 “.
Is it really at no cost?
“Yes. You spend 100 and you are recognized 110”.
How does it work?
“You have three possibilities:
1) Carry out the interventions for 100 and deduct yourself from the tax return 110 in 5 years as a tax credit. In this case you spend 100 and recover 110, but in 5 years. It rarely pays.
2) Carry out the interventions for 100, and without paying anything, transfer the credit of 110 to the supplier in payment, in which case he will be the one to deduct the credit in 5 years. The problem is that you have to find a supplier willing to anticipate the cost of the work and accept the credit for payment.
3) You get 100 from the bank in advance, pay the supplier and then extinguish the bank’s advance by transferring the credit of 110 to it. In this case you have to activate for the contracts and wait for the bank’s technical times.
4) You turn to a “General Contractor” who, in the face of the assignment of the credit of 110, will himself contract and pay the suppliers indicated by you. It is the most agile solution “.
Who is it for?
1) Condominiums. In this case, the Condominium Administrator will take care of the procedural aspects;
2) Individuals. Only for interventions carried out on the main house “.
And … for the second home?
“At present (subject to changes) the superbonus is only available if the” second home “property is located within a condominium complex, so the condominium is responsible for carrying out the work on the condominium parts, but changes are being made which will widen the audience of subsidized properties “.
What jobs can I do?
“The Relaunch Decree establishes that the deduction for energy savings (Superbonus) is applied to the extent of 110 percent for the expenses incurred from 1 July 2020 and until 31 December 2021 relating to:
to) thermal insulation of vertical and horizontal opaque surfaces affecting the building envelope with an incidence greater than 25 percent of the gross dispersing surface of the building itself, for a total amount of expenses not exceeding € 60,000 multiplied, in the case of a condominium, by the number of real estate units that make up the building.
It is, above all, the construction of the so-called “thermal coat” (to which you can add the total replacement of the windows) and the works for the insulation of the horizontal walls (condominium terrace, attic)
b) interventions on the common parts of the condominium buildings for the replacement of existing winter air conditioning systems with centralized systems for heating, cooling or the supply of domestic hot water with condensation, with efficiency at least equal to class A , including hybrid or geothermal plants, too combined with the installation of photovoltaic systems, relating to an expenditure of no more than € 30,000 multiplied by the number of real estate units that make up the building, including that for the disposal and remediation of the replaced plant;
c) interventions on single family buildings for the replacement of existing winter air conditioning systems with systems for heating, cooling or the supply of heat pump domestic hot water, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems or with micro-cogeneration systems, for an expenditure not exceeding € 30,000, including that for the disposal and remediation of the replaced plant.
These are the main interventions called driving forces ”
Photovoltaics and electric car columns are included in the Superbonus 110?
“The deduction is extended to the extent of 110% also to the interventions of installation of photovoltaic systems and integrated accumulators, and columns for the recharging of electric cars provided that the installation is combined with the interventions described as” driving “of energy saving (Coat thermal or condensing boilers or heat pump).
Therefore, the following may also be deducted with the superbonus 110%:
– solar photovoltaic systems connected to the electricity grid on buildings, up to a maximum expenditure of 48,000 euros and in any case up to 2,400 euros for each kW of nominal power;
– the storage systems integrated in the photovoltaic solar systems, under the same conditions as the photovoltaic solar systems and in any case up to € 1,000 of expenditure for each kWh of storage capacity.
– infrastructure for charging electric vehicles in buildings.
The deduction for photovoltaic systems and for storage systems is up to the condition that the energy not self-consumed on site is transferred to the GSE and cannot be combined with other incentives and concessions.
All the other energy efficiency measures already facilitated by the eco-bonus, within the spending limits already in force for each intervention and provided that they are carried out jointly with at least one of the main “driving” interventions, enjoy the new rate of 110%.
For example, the replacement of fixtures and windows will be 110% deductible but only if carried out at the same time as a thermal jacket or the installation of condensing and heat pump boilers “.