How the energy saving bonus changes
For the Ecobonus the text of the maneuver provides for a drastic reduction, from the current 65% to 50% only on the first home and only for 2025. For second homes, however, starting next year drops to 36%. For 2026 and 2027, 36% is expected for first homes and 30% for others. This is basically the same schedule as for the Home Bonus.
Most of the interventions that can access tax deductions are also overlapping, including those on heating systems. And here lies the problem.
The “forgotten” Green Homes directive
The text of the budget law presented by the government, in fact, does not take restrictions into account foreseen by the Case Green directive for gas-fired boilers. The total ban on the installation of autonomous systems that use exclusively fossil fuels starts from 2040but Tax incentives are expected to stop as early as January next year for this type of boiler, with the aim of promoting the transition towards electric heating, i.e. towards heat pumps.
To make the transition less drastic the directive allows: maintain incentiveson a transitory basis, exclusively for hybrid systemsi.e. for factory-assembled systems consisting of a boiler combined with a heat pump. A system that allows the use of heating gas to be reduced to a minimum, without the need to intervene on the distribution system, i.e. on the radiators. In the text of the 2025 budget law presented to Parliament, the government has not implemented the indications of the directive and therefore has not introduced any limitations for plants that only use gas.
The amendments for the gas stop
Distraction, forgetfulness? It is not known.
However, the amendments presented to “correct” the government’s text bear the signature of the majority deputies. They are Roberto Pella and Francesco Cannizzaro (FI) of Forza Italia, and Lucrezia Mantovani (FdI). A further amendment with the same content is signed by some M5S parliamentarians.
According to the texts, the confirmation of the Ecobonus for the various interventions currently eligible for relief “excluding interventions to replace winter air conditioning systems with single boilers powered by fossil fuels”. By single boilers, as specified in the EU directive, we mean the autonomous boilers. The same restrictions apply to the Home Bonus. Basically, starting from next year, condensing boilers that only use gas will still be able to be installed, but they will not be able to benefit from tax breaks under any circumstances. Not even in the case of installation with combined thermovalves, intervention which, between now and the end of the year, allows the ecobonus to be 65%.
The EU and electric incentives
On the other hand, according to estimates by the International Energy Agency (IEA), heat pumps could help reduce global carbon dioxide emissions by at least 500 million tonnes by 2030, the equivalent of annual CO emissions.2 of the current European car fleet. However, in the case of non-condensing boilers, replacement with this technology leads to a reduction in consumption and emissions pollutants not exceeding 11%.
For this reason, in the recommendations issued in October, the EU Commission was keen to point out that incentives for hybrid boilers can only be provided on a transitory basisand that, moreover, the States should provide a system that encourages the use of the heat pump to a greater extent compared to the burner combined with gas. In essence, a modular system is proposed in order to incentivize electricity with the highest deduction.
No money for the extension of the ecobonus
The majority’s proposals for the elimination of gas incentives have all the conditions to be accepted also because otherwise Italy would risk an infringement procedure. Secco instead no to the extension of the rate to 65% even for just one year. The amendments presented, even by the majority itself, were in fact rejected due to lack of coverage.
Basically there is no money to maintain the Ecobonus at the highest rate and all the coverage proposals presented were not considered suitable to guarantee the necessary revenue. Of the inadmissibility of the proposed modifications. The amendments will be put to the vote shortly. However, other surprises are not excluded.