Removing asbestos from buildings is not only a health necessity, but also a significant tax saving opportunity.
Recently, the Revenue Agency reiterated the deductibility of costs for asbestos removalconfirming economic support for individuals and businesses.
But what exactly are the tax benefits currently available? And how can these advantages be maximized? Let's find out together.
Asbestos disposal with the Renovation Bonus
Among the benefits offered by the State, the Renovation Bonus stands out which also includes the asbestos remediation. Asbestos removal and disposal costs may qualify for a 50% tax deductioncalculated on a maximum of 96 thousand euros, and divided into 10 annual installments of the same amount.
This incentive not only facilitates the economic management of the intervention but also contributes to the redevelopment of the Italian building heritage. However, it is important to note that starting from 1 January 2025, the conditions will change: the rate will drop to 36% and the spending ceiling will be reduced to 48 thousand euros.
The Revenue Agency has clarified that the costs for asbestos remediation are deductible regardless of the construction category of the property and regardless of the implementation of recovery interventions on the building heritage.
This means that even minimal expenses, such as those for transport of asbestos to landfillcan be deducted.
Asbestos removal with Ecobonus and Superbonus
In addition to the renovation bonus, the Italian government has also extended the deduction opportunities to asbestos removal interventions carried out in conjunction with energy efficiency works, thanks to the Ecobonus and the Superbonus.
These incentives allow you to obtain a 65% tax deduction for global energy requalification interventions, with a maximum spending ceiling of 100 thousand euros.
For the Superbonus, which offers a deduction of up to 70%, it is essential to demonstrate that the removal of asbestos is strictly connected to energy efficiency works to be eligible.
These incentives not only promote health safety but also the energy efficiency of buildings, with a double benefit for the owner and the environment.
Asbestos work plan: an essential document
The Asbestos worktop it is a fundamental document required by Italian legislation to manage all in a safe and compliant manner asbestos removal and disposal operations.
This plan is mandatory for any activity that involves intervention on materials containing asbestos, both in residential structures and in work environments.
Objectives of the Asbestos Work Plan:
- Ensuring Security: Protect the health of workers and the population from exposure to asbestos fibres, which are known to be dangerous and carcinogenic.
- Legal Compliance: Ensure that all reclamation operations are carried out in compliance with current laws, avoiding sanctions and ensuring the correct management of hazardous waste.
Contents of the Plan:
- Identification of the intervention area: Detailed description of the area where the asbestos-containing materials are located.
- Working methodologies: Specification of the techniques and procedures adopted for the removal, encapsulation, confinement and disposal of asbestos.
- Security measures: List of individual and collective protection measures, including personal protective equipment and ventilation systems.
- Environmental and health monitoring: Monitoring program for the presence of asbestos fibers in the air and periodic health surveillance of exposed operators.
- Waste management: Procedures for the correct disposal of waste materials containing asbestos, according to the regulations on hazardous waste.
Approval Procedure
Before starting any remediation work, the Asbestos Work Plan must be sent and approved by the Local Health Authority (ASL) or other competent bodies. This step is crucial in order to legally proceed with asbestos removal operations.
The Asbestos Work Plan is therefore an essential tool to ensure that asbestos removal activities are carried out in a safe, effective manner and in compliance with current regulations, protecting both operators and the environment from possible contamination.
INAIL ISI notice
Every year, INAIL makes financial resources available through regional or provincial public notices to support companies in investments relating to health and safety at work.
The financing a non-repayable fund it can cover up to 65% of eligible expenses, with an amount that varies between a minimum of 5 thousand euros and a maximum of 130 thousand euros.
The ISI 2023 call has opened the procedures for completing applications on April 15, 2024and will close the May 30, 2024offering a valuable opportunity for businesses to significantly reduce remediation costs.
FER decrees 2
The new FER 2 Decree aims to encourage the installation of renewable energy systems, especially for those buildings that replace asbestos roofing with new systems. These incentives are particularly relevant for photovoltaic systems that replace eternit.
In addition to incentives on the energy produced, owners will benefit from an additional premium of €12/MWh for all energy generated. This approach not only promotes the removal of harmful materials but also encourages the adoption of sustainable energy solutions, contributing to a dual environmental and public health objective.
