The eco-bonus is also confirmed for 2018, but the look has been revamped. The new budget law under examination by Parliament contains the seventh consecutive extension of the Irpef deduction equal to 65% of the expenditure for energy efficiency works on individual properties (while for interventions on the common parts of condominiums the bonus had already been extended until 2021 by last year's maneuver).
In the 2018 version, however, the eco-bonus will change slightly compared to the past. There are four main innovations.
1) THE ECOBONUS DROP FROM 65 TO 50% ON SOME PURCHASES
First, some investments will no longer qualify for a 65% deduction, but only 50%. These are expenses incurred for the purchase of the following goods:
– fixtures;
– sun screens;
– condensing and biomass boilers.
On the other hand, the deduction on expenses for solar panels for hot water, heat pumps and other interventions on the building envelope remains at 65%.
2) CHANGE THE PORTABILITY OF THE ECOBONUS
Furthermore, the new maneuver introduces the possibility of transferring the credit linked to the eco-bonus to third parties (suppliers or other private entities) also for efficiency improvement interventions on individual properties. Up to now, this faculty has only been granted for investments in condominiums and for the earthquake bonus.
The goal is to ensure that the incompetents can also benefit from the ecobonus, i.e. people who, not having sufficient income, do not pay personal income tax and therefore do not have the possibility of making any deductions. Or they pay Irpef but to a minimal extent.
3) THE GUARANTEE FUND IS CREATED
A new national fund is created to grant guarantees on loans aimed at the energy requalification works of buildings. The aim is to facilitate access to credit by low-income families, who will therefore have the opportunity to carry out work at home and thus enjoy the eco-bonus.
The endowment of the Fund will be equal to 50 million euros a year between 2018 and 2020, divided between the Ministry of the Environment and Mise. According to government estimates, thanks to these resources it will be possible to stimulate around 600 million in investments.
4) TECHNICAL REQUIREMENTS AND MAXIMUM LIMITS
Finally, the minimum technical requirements that energy efficiency interventions must comply with in order to fall within the scope of the eco-bonus will be updated. The new parameters will be specified in a decree of the Ministry of Economic Development, which will also modify the maximum costs envisaged for each type of intervention and the procedures for carrying out random checks carried out by Enea.
