Reduced rate and less convenience
The fate of the Ecobonus were marked with the disappearance of the 65% rate. In fact, today this It is no longer recognized either for insulation interventions or for combined ones with consolidation regarding interventions on individual real estate units.
Nothing to do not even for the purchase of new hybrid boilers Which still have a much higher cost than condensing ones nor for the installation of Building Automation systems.
In all these situations The bonus dropped to 50%for which There is no longer any advantage To take on expenses for the assevement and sending documents to ENEA, with moreover the risk of the loss of the deduction if the deadline of the 90 days from the end of the works is not respected.
So when it comes to not particularly complex interventions It is better to orient themselves without a doubt about the home bonus. As part of the facilities provided for by art. 16.Bis of the Tuir, in fact, the category of energy saving is facilitated as a category to itself, so the deduction is admitted regardless of the fact that real building works are also carried out, namely that the intervention is carried out as part of a wider renovation project.
Ecobonus and spending roofs
So I place that the home bonus today as today is the best option, there may still be cases in which it is still convenient to also look at the Ecobonus by exploiting its peculiarity linked to the spending roof. Unlike the provisions for the home bonus, in fact, A roof of deductible expenditure is not set for the Ecobonus but a maximum amount of the deduction that can be obtained. A peculiarity that has not changed with the maneuver.
So today it is still confirmed that those who intend to create energy redevelopment interventions on the entire building, from insulation to new fixtures to the new heating system, can obtain a maximum deduction of 60,000 eurosthat is to say it has a Facilitable spending roof of 120,000 euros. And in this case, if you want you can exploit the for photovoltaic panelsincluded in the home bonus, with a additional expenditure roof of 96,000 euros. Obviously, those who have high incomes will also have to deal with the maximum deductible expenditure roof, but in any case if the expense to be incurred is high the Ecobonus in this case still represents a valid opportunity.
If you pass the ceiling for renovations
In the same way, you can still contact the Ecobonus in the event that the annual expenditure roof for renovations has been churned through and you want to do an intervention that is not completed by the works already carried out but is completely in itself. So, for example, if you decide to add a solar system for the production of domestic hot water after already putting the photovoltaic panels, it can be resorted to the eco -bonus with an additional expenditure roof of 60,000 euros, given that the deduction allowed in this case is 30,000 euros. In the same way, if you want to add a building automation system, you could count on an additional expenditure ceiling of 30,000 euros (15,000 euros the deduction allowed).
In fact, for some time the Revenue Agency has recognized the possibility of Somethe more bonuses for interventions on the same property as long as it is possible to demonstrate that it is interventions that belong to different categories: “If several interventions will be made attributable to different facilitates that can be facilitated, the taxpayer may benefit from each facility, in the context of each spending limit, provided that the expenses referred to the various interventions are distinctively accounted for and the specifically provided for the obligations are respected in relation to each deduction” (circular 24/2020).
The curtains alone
Finally there is a specific case in which It is not possible to do without the ecobonusnamely that of solar curtains. Today, as today, in fact, curtains and sunscreen do not expressly fall within the context of the home bonus, while they are planned as a category to themselves within the eco -bonus. It is therefore advisable to exploit this facility if you have planned interventions of this type obviously respecting the prescriptions of ENEA As for the type of curtains (which must be technical and EU marked) and orientation. In this case, a expenditure roof of 60,000 euros is foreseen against the deduction of 30,000.
