Awning bonus 2024: the news and the complete guide


Emma Potter

In the panorama of incentives dedicated to improving energy efficiency and environmental sustainability of homes, the bonus awningsa measure that allows you to benefit from a significant tax deduction.

This bonus is part of a broader framework of incentives, including those for building renovation and energy efficiency, offering a concrete opportunity for those who wish to improve their property by reducing the environmental impact and, at the same time, obtaining a economic advantage.

With a maximum deductible amount of 30,000 eurosthe initiative aims to promote the installation of solar screens And blackout closurescontributing to the protection of homes from solar radiation and increasing energy efficiency.

Let's see in detail how to access this bonus, who is entitled to it, and how to submit the application, with a particular focus on the ENEA PDF guide, a useful tool for navigating the waters of this tax relief.

What is the awning bonus

The bonus awnings represents one of the many tax breaks introduced by the Italian government with the aim of promoting interventions aimed at improving the energy efficiency of residential buildings. This is an incentive that allows taxpayers to deduct from their taxes 50% of the expenses incurred for the purchase and installation of solar screens or mobile blackout technical closuresup to a maximum expenditure ceiling of 60,000 euros (with a maximum deduction therefore of 30,000 euros).

This bonus is designed for those who want to protect their home from excessive exposure to the sun, thus improving living comfort and contributing to the reduction of energy consumption for summer air conditioning.

The measure, initially regulated by the Interministerial Decree of 6 August 2020, has also seen its confirmation and extension in subsequent budget laws, attesting to the legislator's commitment to encouraging sustainable and energy saving practices.

The awning bonus is part of the broader Ecobonuses and can be combined with the Superbonus, provided that the interventions meet the criteria and requirements established by current legislation, including the actual ability of these installations to contribute to the improving the energy efficiency of the building.

How the curtain bonus works

The operation of the bonus for awnings is divided into one mode fiscal detraction of 50% on the expenses incurred, with a maximum limit of allowed expenditure of 60,000 euros per real estate unit. This means that each owner can benefit from a maximum deduction of 30,000 euros, also applicable to multiple properties as long as they are owned by him.

However, the deduction is not provided in a single solution, but is divided into 10 equal annual installments, to be indicated in the tax return. It is important to underline that, following recent regulatory updates, it is no longer possible to opt for the invoice discount or credit transfer tax for the awning bonus. These options have been limited to specific categories of work or interventions that began before February 17, 2023.

For example, if a taxpayer incurs an expense of 10,000 euros for the installation of awnings, he will be able to enjoy a total tax deduction of 5,000 euros, divided into annual installments of 500 euros each, to be used in the following 10 years.

The deduction mechanism therefore contributes not only to encouraging the adoption of solutions for improving the energy efficiency of buildings, but also to distributing the tax benefit over time, thus supporting families in the modernization of their homes.

There expiration current for access to the awning bonus is set at December 31, 2024confirming the desire to keep this benefit active and to further encourage energy efficiency interventions.

Who can benefit from the Bonus?

The awning bonus is accessible to a wide range of taxpayers, including both owners of residential real estate units and condominiums, highlighting the intention to promote a wide range of energy efficiency interventions. In detail, they can request the relief:

  • Owners of individual residential real estate units, including family members up to the third degree of kinship, such as spouses, children, grandparents, uncles, and grandchildren;
  • Owners of common parts of residential buildings, therefore also condominiums;
  • Subjects who incur expenses for the energy requalification of the property, as the bonus falls within both the Ecobonus and the Superbonus 2024;
  • Holders of a real right on the real estate units.

A relevant aspect is that it is not necessary to present the ISEE form to access the bonus, thus simplifying the application process for all interested taxpayers.

The requirements of the tents

To access the bonus, the awnings or solar screens installed must meet specific technical criteria, as defined by ENEA and current regulations.

Among these are:

  • Solidity and permanence: the shields must be installed integrally with the building, therefore they cannot simply be assembled or dismantled by the user.
  • Protection of glass surfaces: they must be intended for the protection of glass surfaces, installed internally or externally to them.
  • Mobility and technical functionality: the shields must be mobile and qualified as “technical”, for example through automatic or manual adjustment systems.

Furthermore, the legislation provides specific spending limits and energy efficiency criteria that installations must respect, to ensure that the intervention effectively contributes to improving the energy efficiency of the building.

What are the eligible expenses?

The bonus covers a series of expenses related to the installation of solar shading, including the costs of supply and installation, dismantling of pre-existing systems, and any necessary building works.

Expenses for professional services linked to the implementation of the intervention are also eligible, such as the drafting of technical documentation and the management of the works.

This inclusive approach ensures that taxpayers can benefit from the relief in a comprehensive manner, covering the entire home energy improvement process.

Awning bonus with the Superbonus

The awning bonus can also be integrated into the broader context of Super bonus 2024, thus expanding the possibilities for intervention and tax deductions for taxpayers. This translates into a great opportunity for those who are planning overall energy requalification interventions, allowing the costs for solar shading to be included among the driving works that benefit from the higher percentage of deduction provided by the Superbonus.

To fall into this category, interventions on awnings must be accompanied by thermal insulation works, replacement of winter and summer air conditioning systems, or anti-seismic interventions, which represent the main categories of intervention envisaged by the Superbonus.

This integration allows the tax deduction percentage to be increased from 50% to 70%, depending on the specific works carried out and compliance with the energy improvement criteria established by the legislation.

How to request the awning bonus

To access the awning bonus for the year 2024, it is necessary to follow a well-defined process, which involves communicating the information relating to the intervention to ENEA. This procedure takes place online, through the dedicated ENEA platform, where taxpayers can send the descriptive sheet of the intervention within 90 days of completion of the works or testing of the works.

It is essential that, during the implementation of the interventions, all precautions are taken to ensure that the expenses are documented and traceable, through the use of payment methods that allow a clear attribution of the sums spent.

This not only facilitates the request for the bonus, but also guarantees the transparency and correctness of the process.

What documents need to be kept

To ensure that you can benefit from the bonus without any problems, it is essential to carefully keep all documents relating to the interventions carried out.

These include technical documents such as the descriptive sheet of the intervention and the sworn statement drawn up by a qualified technician, as well as administrative documents such as invoices, bank transfer receipts, and the confirmation of sending of the sheet to ENEA.

This documentation will be fundamental not only for requesting the bonus, but also for any future checks.