THE NUMBERS OF THE RELAUNCH DECREE in brief
110 | Defined as the Ecobonus, it is the maximum percentage of deduction available for certain interventions involving energy savings and seismic retrofitting of structures.
5 | The years over which the deduction can be divided
2 | The energy consumption classes that must be reduced to access the deduction
Interventions eligible for the 110% tax relief
All interventions currently deductible at 50% will be eligible for a 110% tax deduction, provided they are connected to a main intervention:
Thermal insulation interventions on opaque vertical, horizontal, and inclined surfaces with a surface area > 25% of the gross heat-dispersing surface area or of the real estate unit located within multi-family buildings that is functionally independent or has one or more entrances.
Interventions on common areas to replace winter air conditioning, cooling, and DHW systems with efficiency ratings at least equal to Class A.
Interventions on single-family or multi-family buildings (detached with independent access) to replace winter air conditioning, cooling, and DHW systems with efficiency ratings at least equal to Class A.
Spending limits based on the number of units. of properties that are part of the building:
a) – INSULATION:
– €50,000 for single-family homes or terraced houses
– €40,000 for buildings with 2 to 8 units multiplied by each unit
– €30,000 for buildings with more than 8 units for each unit
b) – REPLACEMENT OF HEATING SYSTEMS
– €30,000 for single-family homes or terraced houses
– €20,000 for buildings with 2 to 8 units multiplied by each unit
– €15,000 for buildings with more than 8 units for each unit
EXAMPLE
In the case of a condominium with 4 apartments, the maximum deduction would be:
(40,000 x 4) for INSULATION + (20,000 x 4) for SYSTEMS = €240,000
SECTION 2 – OTHER PROJECTS ELIGIBLE FOR THE TAX DEDUCTION:
The 110% tax deduction is extended to all projects eligible for a 50% tax deduction if performed in conjunction with:
Insulation and/or replacement of the heating system in condominiums
Replacement of the heating system in single-family homes
Compliance with the requirements (lowering of energy efficiency by two classes) must be demonstrated with an Energy Performance Certificate (EPC) before and after the project.
Insulation must only use materials that comply with Minimum Environmental Criteria (CAM), which define energy efficiency and the possibility of recycling materials.
This includes demolition and construction projects.
All projects that do not fall under energy efficiency measures are ineligible for the 110% tax deduction.
NOTE
Each case must be addressed individually with the assistance of a professional.