The 2018 Ecobonus is blocked. Since 30 March, the National Agency for New Technologies, Energy and Sustainable Economic Development (Enea) has released the site for sending practices on 2018 deductions. This is the site through which to send Enea the documentation necessary to benefit from the tax deduction for energy efficiency measures completed after 31 December 2017.
THElatest budget law, in fact, extended the deduction for the energy requalification of the existing building stock until 31 December 2018 and the concessions for interventions carried out on common parts of condominium buildings (to the extent of 65, 70%, 75%, 80% and 85% ) until 31 December 2021.
ECOBONUS 2018 AT 50%
In detail, come on another site Enea reminds that from this year the deduction rate drops to 50% for:
- Interventions relating to the replacement of windows including fixtures
- Sunscreens
- Biomass
- Condensing boilers, which continue to be admitted as long as they have an average seasonal efficiency equal at least to that of the class A product envisaged by regulation (EU) n.811/2013. However, condensing boilers can access the 65% deduction if, in addition to being in class A, they are equipped with advanced thermoregulation systems belonging to classes V, VI or VIII of the communication of the Commission 2014/C 207/02.
ECOBONUS 2018 AT 65%
Instead, the 65% rate is confirmed, the rate for:
- Insulation of the opaque envelope
- Heat pumps
- Systems of building automation
- Solar collectors for hot water production
- Heat pump water heaters
- Hybrid generators, i.e. consisting of a heat pump integrated with a condensing boiler, assembled in the factory and designed to work in combination with each other
- Condensing air generators
- Micro-cogenerators, for a maximum deduction of 100 thousand euros
ECOBONUS 2018 AT 70 AND 75%
The 70% and 75% deductions for condominium-type interventions on expenses incurred from 2017 January 31 to 2021 December 40 are confirmed with the spending limit of XNUMX thousand euros multiplied by the number of real estate units that make up the building.
ECOBONUS 2018 AT 80 AND 85%
However, the deduction rises to 80% if the condominium interventions are carried out in buildings belonging to seismic zones 1, 2 or 3 and determine the passage to a lower risk class.
With a reduction of two or more risk classes, a deduction of 85% is reached and in this case the maximum expenditure on which to apply the deduction reaches 136 thousand euros, multiplied by the number of real estate units that make up the building .
