Tax exemptions to save energy

Environmental bonus 65%, Guide. The super-bonus of 110% obtained by decree of reinstatement in July 2020 is undoubtedly today the cheapest way to meet the costs of building energy retrofits. Provided, however, that the exact limits set by the Revenue Agency with regard to the type of work are respected (thermal paint, condom heating system and exclusive property heating systems) and not a few bureaucratic steps. However, there is another method that has already been used widely in recent years to tackle home renovation work with the goal of saving energy. Interest extension for expenses incurred until December 2021.

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Energy saving

It is the revenue agency itself that determines what is intended to provide energy. Therefore, those who raise the level of energy efficiency in existing buildings, as the agency explains, can deduct a portion of the expenses incurred for the business from personal income tax (Irpef) or from corporate income tax (Ires). Thus obtaining a reduction from the same taxes. But he warns, “People with business income can benefit from the discount only by referring to the basic buildings used in conducting commercial activity.” to

Who cares

This facility is intended for all taxpayers, residents and non-residents, who own the property subject to the intervention. In addition to the owners, among others, owners of real property rights can benefit from this facility; Residential units (for interventions on common parts of a condominium); Tenants; Borrowers. In addition, the deduction can be enjoyed by family members who live with the owner or owner of the property subject to the intervention (spouse, member of the civil union, relatives within the third degree and the like in the second degree) and by cohabitants of uxorio.

How does the bonus work

The discount should be divided into 10 equal annual installments.

Benefits up to 85%

The amount to be deducted from taxes can vary from 50% to 85% of expenses depending on the characteristics of the intervention. Eligible expenditures in the discount include both business costs related to the energy saving intervention, and costs for the professional services needed to implement the intervention itself and obtain the required energy certification.

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In general, deductions are recognized for different types of intervention:

Reducing energy requirements for heating

– Thermal optimization of the building (insulation – floors – windows including fixtures)

Installing solar panels

– And replace winter air conditioning systems.

The discount is also payable for:

– Purchase and installation of sun shades;

– Purchase and installation of winter air conditioning systems equipped with biomass fuel heat generators;

– Purchase, installation and operation of multimedia devices for remote control of heating, hot water production or air conditioning systems in residential units;

Purchase and installation of small electric generators to replace existing factories;

– Finally buy hot air condensing generators. Replacement of winter air conditioning systems with hybrid appliances consisting of a heat pump combined with a condensing boiler.

Different prices

At this point, let’s take a closer look. For most interventions the discount is 65%, for others it is 50%. In particular, as of January 1, 2018, the discount equals to 50% for the purchase and installation of windows including frames and sun shades; Or, to replace winter air conditioning systems with systems equipped with condensing boilers with at least a Class A efficiency of the product (as of 2018, systems equipped with condensing boilers with less efficiency than Class A have been excluded from support). On the other hand, if in addition to being in Class A they are also equipped with advanced thermostat systems, then the highest discount of 65% is recognized. Finally, it is also envisaged to purchase and install winter air-conditioning systems equipped with heat generators running on biomass fuel.

Maximum amounts

Maximum amount ceilings (i.e. expenditures performed) against which the discount should be calculated vary according to the type of intervention:

€ 153,846 (actual deduction equal to € 100,000) for energy rehabilitation in existing buildings;

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€ 92,307 (actual deduction equal to € 60,000) for the building envelope (walls, windows, including fixtures, on existing buildings); Installing solar panels to produce hot water. Purchase and installation of solar screens.

€ 46,153 (actual discount € 30,000) for replacing winter air conditioning systems; Replacing winter air conditioning systems with systems equipped with high-efficiency heat pumps or low enthalpy geothermal systems; Replace traditional water heaters with heat pump water heaters intended for domestic hot water production.

Condom interventions

Instead, different rules, times and measures are provided for interventions that are made on common parts of apartment buildings or that affect all real estate units that make up the individual dwelling unit. For the expenditures incurred from January 1, 2017 to December 31, 2021, higher deductions (70 or 75%) may be used for these interventions when certain energy performance indicators are achieved. It should be calculated on a total amount not exceeding € 40,000 multiplied by the number of real estate units that make up the building. For interventions in common parts of residential buildings located in seismic zones 1, 2 and 3, which are jointly aimed at reducing earthquake risk and energy rehabilitation, a higher discount is envisaged, equal to: – 80%, if the works lead to a transition to a lower risk class – 85%, if interventions lead to two low-risk categories. Also, for these interventions, the discount is divided into 10 annual installments of the same amount, but it is applied to an amount of expenses not exceeding 136,000 euros multiplied by the number of real estate units in each building.

Transfer credit or debit

According to the restart decree), people who bear the expenses of energy rehabilitation interventions in 2020 and 2021 can choose, instead of directly using the deduction due, alternatively or a contribution, in the form of a deduction on the amount due, up to a maximum equal to the consideration itself, in advance of Accepted suppliers who implemented the interventions and recovered by the latter in the form of a tax credit, in an amount equal to the discount due, with the right to subsequently transfer the credit to other subjects, including credit institutions and other financial intermediaries; Or, they can choose to transfer a tax credit of the same amount, with the option of a post-transfer transfer to other subjects, including credit institutions and other financial intermediaries.

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Documents to be submitted

To enjoy the reward, the following documents must be submitted:

– certification by a qualified technician, which allows proof that the intervention performed complies with the required technical requirements (in some cases, however, this document can be substituted with the certification of producers, for example, for replacing windows and fixtures, for condensing boilers with a power of less than 100 kW, And for heat pumps with an electrical energy consumption of less than 100 kilowatts, and for multimedia device systems);

Energy Performance Certificate (APE), prepared by a technician not involved in the business, which includes data related to the building’s energy efficiency. The certificate is issued after carrying out the interventions, and it must be sent to Enea within ninety days after the end of the work, that is, the day of the so-called “test”; The information sheet is always sent to Enea and always within ninety days of the test date.

– The form, which must be sent as of 2018 for businesses that can be deducted with a bonus of 50% that includes energy savings, must contain: a) the identification data of the person who incurred the expenses; B) Details of the building on which the works were carried out. C) the type of intervention performed; D) The resulting energy savings as well as the related cost, and determine the amount of the professional expenses, which are used to calculate the discount.


In addition, the bills must be paid through a specific bank or postal transfer: in particular, the transfer must include: the tax code of the person requesting the discount, the tax code or VAT number of the supplier and the following reason indicating the determination of the discount. Naturally, all these documents (certification, information sheet, transfer receipt to Enea, invoices and bank transfers) must be submitted to the Café that will process the tax return and keep it very carefully in case the Financial Department takes control.

Thelma Binder

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