It is confirmed: with the 2015 Stability Law approved yesterday by the Council of Ministers, the65% eco-bonus for energy efficiency interventions in buildings and the 50% tax deduction for home renovations.
For at least 2015, the rates increased to 65% (from the previous 55%) for the Irpef deduction for the energy requalification of buildings, and to 50% (from the previous 36%) for the Irpef bonus for building renovation are confirmed.
All those expenses incurred between 6 June 2013 and 31 December 2015 will be able to access the benefits for energy efficiency. The same dates for the works carried out in condominiums. In the case of building renovations, expenses incurred between 26 June 2012 and 31 December 2015 will be eligible for the deduction. In addition, a novelty has been introduced, with the possibility of using both the deduction for the eco-bonus and that for the renovation of the building. 'immobile.
In fact, article 8 (letter b, paragraph 2) of the draft law currently in circulation specifies that "the expenses referred to in this paragraph are calculated, for the purpose of using the tax deduction, regardless of the amount of expenses incurred for renovation works that benefit from the deductions referred to in paragraph 1 of this article".
Currently the legislation – law n. 147 of December 2013 – establishes that the incentive rate of 65% will expire on 31 December 2014 for interventions on single real estate units and on 30 June 2015 for interventions on common parts of condominium buildings. Without an extension, the eco-bonus would drop to 2015% in 50 and then to 36% from 2016. The 50% deduction for renovations in 2015 would drop to 40% and from 2016 it would return to 36%.
