Ecobonus and earthquake bonus. In the new Budget law, the Government increases the tax breaks for those who renovate their homes, especially if the work has the objective of improving the energy efficiency of buildings or anti-seismic adaptation. For the simple building renovationson the other hand, the incentive already in force is extended without changes. The same goes for deductions on purchases of furniture and appliances. Palazzo Chigi has promoted the "Italy in class A" campaign (which in November is specifically aimed at energy efficiency) through the Ministry of Development and its operational arm, Enea, which is entrusted with the task of managing the procedures for tax bonuses.
The savings that can be achieved are significant. For example, by replacing a 10-year-old household appliance with a modern class A+ one, consumption (and therefore costs) is reduced by 50%. And again: a 70-square-metre accommodation in class G pays an average energy bill of 1.500 euros a year, while the same redeveloped home can lower the cost to 400-600 euros. Here then is the aid put in place by the government to promote the energy efficiency of our homes.
ECOBONUS
The ecobonus, i.e. the deduction to 65% for interventions aimed at improving the energy efficiency of buildings, it is stabilized for five years, from 2017 to 2021. The maximum spending limits on which to apply the concessions vary according to the intervention carried out.
Furthermore, if the works concern the entire building, the Irpef discount will grow according to this scheme:
- to 70% of the expense sustained if the interventions concern “the building envelope – reads the draft of the maneuver – with an incidence of more than 25% of the gross dispersing surface”, the so-called thermal coat;
- to 75% whether the works will produce an improvement in energy performance both in winter and in summer.
In the latter two cases the expenditure ceiling on which to apply the deduction is equal to 40 thousand euros for each apartment. The new concessions designed for condominiums will also be usable by autonomous institutes for social housing. The maneuver also provides for spot checks to counter fake eco-renovations.
Another important novelty is the possibility of transfer the accrued tax credit for interventions on the common parts of the building no longer only to the companies that carry out the work, but also to third parties. This should help solve one of the major problems it has been hampering so far the energy efficiency of condominiums, that is, the difficulties some tenants have in immediately having the necessary money.
Still on the subject of eco-bonuses, the Environment commission of the Chamber has given the green light to two amendments, which are now being examined by the Budget commission, before eventually arriving in the Chamber.
1) The first extends the Irpef discount of 65% also to the expenses for the removal of asbestos from condominiums. To benefit from the subsidy, however, the reclamation must be carried out at the same time as interventions to improve the energy efficiency of the building. In the event of the green light to the proposed amendment, the deduction will apply to expenses incurred from 31 January next year to 2018 December 100, up to a maximum amount of XNUMX thousand euros.
2) The second amendment provides for a facilitation of 50% for the interventions of asbestos remediation in rural buildings not for residential use, including garages and shelters connected to agricultural activity. In this case, the deduction will apply to expenses incurred from 2017 January 31 to 2019 December 5. The eco-bonus will be spread over 20 years and each rustic fund will be able to deduct up to 100 euros a year, for a total of XNUMX euros in the five years.
Finally, here are the main interventions on which tax breaks are envisaged for energy efficiency; the list is edited by Enea, which for each type of work has prepared a summary sheet of the technical requirements to be met and the required documentation:
- Windows and doors
- Condensing boilers
- Biomass boilers_paragraph 344
- Solar Panels
- Heat pumps
- Insulation of walls and roofs
- Global redevelopment
- Biomass boilers paragraph 347
- Sunscreens
- Building automation
SISMABONUS
The real novelty of the budget law, however, is the sismabonus, the discount for anti-seismic renovations in areas of high and medium danger (seismic zones 1, 2 and 3), which will fluctuate between 50 and 85% in relation to the entity the improvement of the risk class, with a spending ceiling of 96 thousand euros for each year. To enjoy the benefit, it is necessary to choose the path of prevention by 2021. The discount will be valid both for homes (main and non-main) and for buildings intended for production activities.
In detail, the facilitation will be structured as follows:
- 50% for generic anti-seismic adjustment interventions;
- 70% if the interventions will make it possible to drop one position in the ranking of risk classes;
- 75% if the interventions will make it possible to drop one position in the ranking of risk classes and will concern the entire condominium;
- 80% if the interventions will make it possible to drop two positions in the ranking of risk classes;
- 85% if the interventions will make it possible to drop two positions in the ranking of risk classes and will concern the entire condominium.
Also in the case of the sismabonus, the tax credits accrued for interventions on the common parts of the building can be transferred to third parties or to the companies that carry out the works. Finally, it will be possible to deduct the expense in five years instead of 10.
BUILDING RENOVATION BONUS
The bonus is also extended 50% on building renovations, but in this case only for another year. The expenditure ceiling is 96 thousand euros and the deduction will have to take place over a period of 10 years. The access methods and criteria for taxpayers do not change.
BONUS FURNITURE AND APPLIANCES
Those who have carried out work this year and in 2017 will purchase high energy class furniture or appliances (A+) will obtain an Irpef discount equal to 50% of the expenditure incurred.
HOTELS AND AGRITURISMOS
The text of the budget law currently being approved also provides for the extension until 2018 of the tax credit granted "to hotel businesses existing on 2012 January 65 for expenses relating to building renovations, extraordinary maintenance, restoration and conservative restoration or interventions to eliminate architectural barriers". Furthermore, "the benefit is increased by XNUMX% and is also extended to holiday farms".
