Choosing between Ecobonus and Home Bonus after boiler replacement work: what to do?


Emma Potter

Changing tax benefits after replacing the boiler: how to do it

The question posed by our reader is very topical given that the deadlines for thesending the tax return and here they must be added directly the bonuses you intend to benefit from relating to expenses incurred in the year to which the deduction refers, i.e., in 2023.

Regarding the first deduction installmentIn fact, the Revenue Agency, unlike condominium interventions, does not automatically insert the relevant data.

Instead, they are only reported in the summary sheet i data relating to the transfers made for expenses for recovery interventions of the building heritage, for the furnishing of renovated buildings, for energy requalification interventions, and for all other interventions eligible for benefits for which payment with the dedicated bank transfer is mandatory.

THE data referring to the first instalment of deduction they are not inserted as the Revenue Agency, at the time of processing the pre-compiled declaration, does not know, for example, whether the taxpayer has the objective and subjective requirements required to obtain the deductions, or whether he intends to share the bonus with others by noting on the invoice the name of the person who possibly contributed to the expense.

In the summary sheet, however, the transfers relating to the expenses incurred for the recovery of the building stock and those for energy saving are separately reported, as well as the transfers for the costs of furnishing the renovated properties, so that it is possible to correctly enter the related deduction. The pre-filled declaration is considered accepted without modification if the expenditure data reported to Revenue are entered as they are in the boxes relating to deductions.

Is it possible to connect the Furniture Bonus?

As regards the possibility of taking advantage of a deduction for which it was used a bank transfer dedicated to another benefitthe Agency, most recently with the circular 17/2023 clarified that in the event that, due to a mere clerical error, the regulatory reference to the deduction for recovery interventions on the building heritage has been reported, instead of that relating to the Ecobonus, the benefit can still be recognized without the need for further formalities on the part of of the taxpayer.

The case in question, however, does not fall into this situation, since the user has carried out all the practice required to obtain the Ecobonus and used the bank transfer correctlyin addition to communicating to ENEA, and now, instead, it intends to opt for another facilitation to which the Furniture Bonus. Therefore, the data relating to the expense will be indicated in the summary sheet as a transfer made for the purposes of the Ecobonus.

Consequently, when the user enters the expense in a different box, he will actually go to modify the pre-compiled declaration compared to the data reported to the Revenue.
If the user has replaced the boiler without also installing the valves has right to the Ecobonus with a rate of 50%, i.e. equal to that of the Home Bonus. In this case the modification of the benefit could be accepted as this could result in a clerical error in completing the transfer and would therefore also be entitled to the Furniture Bonus.

Should he decide to follow this path you will not have to send any communication to ENEA, neither to cancel the previous one nor to communicate the data of the household appliances given that communication for the purposes of the Home Bonus is not mandatory. It will still be subject to checks having modified the declaration.