All discounts and when they are due

The 2022 Budget Act has been extended through December 31, 2024 for most recognized deductions for costs incurred for energy efficiency interventions in existing buildings. Let’s see what and what types of jobs they are entitled to.

Utilities, attached under the name ecobonusshould be divided into 10 annual installments of the same amount It targets all taxpayers, residents and non-residents, who own the property subject to the efficiency improvement intervention or who have other real rights to use it, as well as the common units of business carried out on the common common areas.

The percentages go to the discount 75 to 50% Based on certain factors: Let’s see them together.

70 and 75% off

there 75% off It is intended for expenditures related to energy rehabilitation interventions related to the common areas of residential buildings aimed at improving energy performance in winter and summer. The total expenses incurred should not exceed 40 thousand euros multiplied by the number of real estate units that make up the building.

Discount goes down to 70% For expenditures incurred for energy rehabilitation interventions for common parts of residential buildings, which affect the building envelope by more than 25% of the total dispersal surface of the building.

65% off

there 65% offOn the other hand, it is up to:

• expenses incurred to reduce energy requirements for heating;
• replacement of winter air conditioning systems with systems equipped with condensing boilers and simultaneous adjustment of the distribution system;
• Implementation of interventions on existing buildings, parts of existing buildings or real estate units, in relation to opaque vertical structures, opaque horizontal structures (roofs and floors), windows including frames;
• Install solar panels to produce hot water for domestic or industrial use and to cover hot water needs in swimming pools, sports facilities, shelters, nursing homes, schools and universities;
• replacement of conventional water heaters with heat pump water heaters intended for domestic hot water production;
• Expenses incurred for purchase and installation of solar shading, purchase and installation of small shared generators to replace existing systems;
• Interventions for the replacement of winter air conditioning systems with systems equipped with condensing boilers, with an efficiency of at least equal to class A and the simultaneous installation of advanced thermoregulation systems, belonging to classes V, VI or VIII of Communications 2014 / C 207/02 of the European Union commission, or with systems equipped with equipment Hybrid, consisting of a heat pump combined with a condensing boiler, assembled at the factory and expressly designed by the manufacturer to work with each other, or to meet the costs incurred in the purchase and installation of condensing hot air generators.

50% discount%

there 50% discount%Finally, it is up to the following interventions:

• purchase and installation of windows including fixtures;
• purchase and installation of solar shading;
• replacement of winter air conditioning systems with systems equipped with condensing boilers with an efficiency of at least equal to class A of the product provided for by the EU regulations (interventions to replace winter air conditioning systems with systems equipped with condensing boilers with less efficiency than discount to class A are excluded);
• Energy efficiency measures related to the purchase and installation of winter air conditioning systems with systems equipped with heat generators running on biomass fuels, with a maximum amount of 30 thousand euros.

Finally, we remind you that the new portal is available online from April 1, 2022 bonusfiscali.enea.it Where is the data on energy efficiency interventions that could benefit from tax cuts transmitted to ENEA, the national agency for new technologies, energy and sustainable economic development.