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Purchase facilitation

This type of measure allows for a deduction of 50 percent of the amount paid for the purchase of a new product or the scrapping of boilers, fireplaces, biomass, wood or pellet stoves, up to a maximum expenditure limit of €96,000, which is part of the expenditure incurred for interventions in the rehabilitation of the building heritage and energy upgrading of buildings, including works aimed at achieving energy savings.

50% tax deduction dedicated to Building Renovation - Home Bonus

This type of measure allows for a deduction of 50 percent of the amount paid for the purchase of a new product or the scrapping of boilers, fireplaces, biomass, wood or pellet stoves, up to a maximum expenditure limit of €96,000, which is part of the expenditure incurred for interventions in the rehabilitation of the building heritage and energy upgrading of buildings, including works aimed at achieving energy savings.

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Source: Internal Revenue Service

To take advantage of the deduction, the cadastral identification data of the property must be indicated in the tax return. The taxpayer must retain and keep at the disposal of the IRS:

  • the copy of the building permit if required by the municipal building regulations; or the self-certification stating the date of commencement of work and the description of the work, if the municipal building regulations do not stipulate any requirements for the work to be carried out;
  • The photocopy of the application for stacking in the absence of cadastral data;
  • A photocopy of receipts for payment of ICI/IMU,if due;
  • ASL Communication required as a function of compliance with health and safety regulations in the workplace and at construction sites, if due.
  • Invoices or tax receipts in the name of the person incurring the expense;
  • The bank or postal transfer receipt showing:
  • the reason for the payment (the legislative reference is art. 16-bis of the T.U.I.R., Presidential Decree 22/12/86 no. 917-ex art. 1 Law 27/12/1997 no. 449 )
  • The tax code of the taxpayer taking the deduction;
  • The VAT number or tax identification number of the beneficiary of the transfer (Supplier).
  • The manufacturer's certificate.

The deduction also applies to the cohabiting family member of the owner or holder of the property on which the work is carried out, provided that he or she bears the expenses (the payment transfers must, therefore, also be made by him or her and the invoices must also be in his or her name).
The Budget Law 2018, in order to enable the monitoring and evaluation of energy savings achieved through the implementation of building and technological interventions involving energy savings and/or the use of renewable energy sources and accessing the tax deductions provided for building renovations, introduced the obligation to transmit to ENEA the information on the works carried out as of 01.01.2018.
To this end, ENEA has created a website ENEA PORTAL aimed at users for the transmission of data on interventions subject to the obligation. The transmission of data must be made within the 90-day deadline from the date of completion of works or testing.

ATTACHMENTS


Building renovation guide - July 2019

Tax deduction of 50% (formerly 65%) dedicated to Energy Upgrading - Ecobonus

This type of measure allows a deduction of 50 percent of the amount paid for the total or partial replacement of an old thermal generator or a new installation on an existing building, up to a maximum of 30,000 euros. This product category includes biomass boilers with consumption of less than 500 kW and pellet home heating appliances with consumption of less than 50 kW.

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Source: Internal Revenue Service

50% (formerly 65%) TAX DEDUCTION DEDICATED TO ENERGY RENOVATION - ECOBONUS.
This type of measure allows a deduction of 50% of the amount paid for the total or partial replacement of an old thermal generator or a new installation on an existing building, up to a maximum of 30 thousand euros. This product category includes biomass boilers with consumption below 500 kW and pellet home heating appliances with consumption below 50 kW.

Informational Notes

ATTACHMENTS


Product data list (Ecobonus 50%)

Vat Facilitation

For building rehabilitation work, qualified as ordinary or extraordinary maintenance work (which entitles to the 50 percent tax deduction), subsidized VAT at a reduced rate of 10 percent applies, where the requirements from the Internal Revenue Service are met.

Superbonus 110% until 12/31/2021

The Relaunch Decree (Decree Law No. 34 of May 19, 2020, converted with amendments into Law No. 77 of July 17, 2020) introduced with Art. 119, the SUPERBONUS, with the deduction rate to the extent of 110% of expenses incurred between July 1, 2020 and December 31, 2021.
With Art.121, the options of credit assignment and invoice discount are regulated.

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The Requirements Decree and the Asseverations Decree, which regulate access to the Ecobonus and Superbonus tax incentives, came into effect on Oct. 6, 2020, following their publication in the Official Gazette (Official Gazette No. 246 of Oct. 5, 2020).

Bonus that by carryover effects also provides in some cases the possibility of providing for the adaptation of the heating system through the use of biomass appliance.

What the requirements:
REQUIREMENTS OF BIOMASS SUPERBONUS SYSTEMS AND APPLIANCES.
Pellets must be certified in accordance with UNI EN ISO 17225 - 2 and comply with the conditions set out in Annex X, Part II, Section 4, paragraph 1(d) of Part V of Legislative Decree 152/2006

  • Replacement of a biomass system: the new appliance must have a minimum quality class of FOUR stars
  • Replacement of a NON-biomass system with a Biomass appliance, this must have the minimum quality class of FIVE stars
  • Installation of a biomass appliance without replacement, the appliance must meet the minimum quality class of FIVE stars
  • Boilers with manual fuel supply must comply with EN 303-5XAutomatic pellet boilers must provide a storage volume to minimize on/off cycles
  • Stoves and Pellet thermo-inserts must comply with the standard UNI EN 14785
  • Wood-burning fireplaces must comply with standard EN 13229
  • Improvement of two energy classes

Conto Termico 2.0

The Conto Termico is an incentive for interventions related to increasing energy efficiency and thermal energy production from renewable sources for small systems through the replacement of old systems. Thanks to this option, it is possible to upgrade one's heating system and buildings and improve their energy performance, reducing consumption costs and recovering the expense incurred even in a very short time.

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HOW TO APPLY
This incentive can be applied for by both public administrations and private companies, with the possibility of accessing total funds of 900 million euros annually. The recent innovation of the Conto Termico provided by DM 16/02/2016 (in force since May 31, 2016) strengthens and simplifies the support mechanism already introduced by Decree 28/12/2012 (in force since 03/01/2013 so-called Conto Termico 1.0 decree) in that it provides incentives for small-scale interventions to increase energy efficiency and for the production of thermal energy from renewable sources, in a simpler way. Now in addition to new efficiency interventions, the size of installations has been revised and the direct access procedure for appliances with previously approved and certified characteristics has been streamlined.
LIMITS
The maximum limit for the disbursement of incentives in a single installment is €5,000 and the payment time is about two months.