New 65% Ecobonus? What could change in 2027

Yes to solar with an increased rate, no to just windows

The perimeter traced by the European directives points straight to a reconfiguration of national priorities. The big news is represented by the structural opening towards solar energy and residential storage systems, historically managed within the Home Bonus and remained on the margins of the old formulas of the ordinary Ecobonus.

The inclusion of the panels responds to the community need to encourage self-production of energy, drastically and quickly reducing dependence on fossil fuels. Storage systems are also expressly facilitated, as well as obviously heat pump systems as such.

The increased deduction, or the incentive however recognized, however, will not be able to reward isolated micro-interventions: to access the 65% the requirements will become tight, the performances will have to be measurable and it will no longer be sufficient, for example, to replace the fixtures alone.

New stakes for medium and deep renovations

The real change of pace concerns the very definition of interventions on the building envelope. European rules impose precise limits linked to the real efficiency of the property, introducing clear parameters for the purposes of increased benefits:

• Medium renovation: a building intervention that involves demonstrable primary energy savings of at least 30%.
• Deep renovation: a structural intervention that transforms the building or real estate unit into a nearly zero energy building (NZEB).

Anyone who does not reach these targets will remain within the scope of the Home Bonus (or Renovation Bonus).

Deductions between now and 2027, how the rates change

Furthermore, the work of the technicians is part of a regulatory framework which sees home bonuses moving towards a strong reduction. In the absence of corrective changes in the next budget, the basic rates (currently set at 50% for the first home and 36% for other properties between now and the end of 2026) will undergo a sharp cut starting from 2027, collapsing respectively to 36% for the main residence and 30% for second homes.

In this context, the Government will have to decide whether to apply the new 65% Ecobonus in a generalized way – so as to push the transition of solar installations to the maximum – or whether to maintain a preferential lane linked only to first homes.

The Thermal Account hypothesis

But there is also a possible plan B on the table. In fact, in the same economic documents, the validity of a radical paradigm shift from tax deduction to immediate contribution has been underlined for some time, with the mechanism envisaged by the Thermal Account. The revision of the strategy would offer a significant advantage, guaranteeing the feasibility of the interventions also for low-income families and incompetent individuals, who have so far been cut off from the IRPEF compensation mechanisms.

Furthermore, on the monetization front, the current Thermal Account mechanism maintains the formula of the discount on the invoice through the so-called collection mandate, given that it allows companies to advance the contribution and collect the incentive directly from the GSE, while the private individual pays only the residual portion. Which obviously could further shorten the times for carrying out the interventions, as well as making them less burdensome.

For businesses also subsidized loans

Also with regards to support for business interventions – the Ecobonus is also recognized for VAT numbers – the EU rules favor interventions with a strong impact, but in this case financial support is also explicitly aimed at. There is no trace of further interventions in favor of RES plants, in this case, but the European annex maps precise structural interventions that benefit from preferential lanes for financing and dedicated tax credits:

• electrification of industrial thermal processes;
• installation of systems to intercept CO2 directly from industrial chimney emissions;
• efficiency of engines and pumping systems: the massive replacement of inverters, compressors and industrial engines with zero-emission or very high-efficiency counterparts to reduce the plant’s energy demand.

For the building chapter, the intervention aimed at high-impact renovations is confirmed.

Interventions eligible for incentives according to EU indications: summary table

Here is a summary of the interventions admitted for the Families and Businesses categories: