Ecobonus 2020: complete guide to benefits

The ecobonus 2020 consist of a range of special benefits that are implemented for construction projects aimed at energy efficiency, requalification of buildings and seismic compliance. The Budget Law of 2020 has confirmed until the date of December 31, 2021, the tax deduction planned for these interventions: in this guide you can find out what are the deductions and how to obtain the Ecobonus.

What is the Ecobonus 2020

The ecobonus 2020 is a tax deduction that is recognized in case of operations aimed at energy saving and seismic compliance of single buildings and condos. The target is to encourage operations that have as their object reducing the energy consumption of buildings, by replacing the use of fossil fuels with more ecological sources, like in the case of solar energy.

There are different types of tax deduction: it’s planned a deduction from 50% to 65% for operations on single buildings that can increase up to 75% for energy requalification interventions of condos. The big news, however, is that from July 1, 2020, to December 31, 2021, it was launched the Superbonus of 110% for operations that have as their objective the energy saving and the anti-seismic adaptation.

Who gets the Superbonus 110

The persons who may use the ecobonus 110 are all the resident and non-resident taxpayers who possess the building object of intervention.

Going into the specifics, the ecobonus is for:

  • physical persons (including who has the property on loan, tenants, condos, holders of a property right on the property, partner more uxorio).
  • associations of professionals
  • public and private entities that do not conduct business activities
  • contribuenti che conseguono il reddito di impresa;
  • taxpayers who receive business income
  • social housing entities constituted within the year 2013
  • agricultural professional producers for residential real estate used:
    • a) by shareholders and managers of agricultural companies, having the title of professional agricultural entrepreneur.
    • b) by the tenant of the same property, or by the person who, with other suitable title, runs the property to which the building is subjugated.
    • c) by cohabitating family members borne by the entities referred to in points a and b resulting from the registry official certificate and registered adjuvant for social security purposes.
    • d) by recipients of pension income paid following activity carried out in agricolture.
    • e) by the person holder of the right of ownership or other real right on the property, for requirements related to the agricultural activity carried out.

Deductions and measures Ecobonus 2020

Following the Relaunch Decree, from July 1, 2020, it is possible to deduct the 110% of the costs incurred for measures that are not recognized as “significant” in the energy upgrading field both on first and second house.

These are the four main operations that are defined as towing:

  • measures of thermal insulation of the envelopes
  • substitution of winter heating systems on the common parts
  • substitution of the winter heating systems in single family buildings or in housing units of multi family buildings functionally independent
  • anti-seismic measures: the deduction already provided by in the Sismabonus goes up to 110% for costs incurred from July 1,2020, to December 31, 2021.

In addition to the above towing interventions, the Superbonus also covers the cost for the operations carried out together with at least one of the main measures of thermal insulation, substitution of winter heating systems or reduction of seismic risk. It’s about the so called towed operations:

  • measures of energy efficiency including fixtures and annex solar shading
  • installation of photovoltaic solar plans, with storage plant
  • infrastructures for the recharging of electric vehicles.

Instead, the interventions for which it is provided a 65% deduction are the following:

  • Operations of substitution of winter heating systems with class A condensing boilers systems.
  • Operations of substitution of winter heating systems with condensing hot air generators.
  • Purchase and installation of micro-generators, replacing the existing installations with a energy saving of at least the 20%.
  • Renovation of the heating systems.
  • Substitution of heating systems with high efficiency heat pump.
  • Purchase, installation and implementation of media devices for the remote control of heating systems or hot water production or air-conditioning of housing units.
  • Measures of energy upgrading of existing buildings.
  • Installation of thermal solar panel system for the production of hot water for domestic or industrial purposes.

The interventions for which it’s provided a 50% deduction are the following:

  • Purchase and installation of windows with fixtures and solar shading.
  • Substitution of winter heating systems with condensing boilers systems with efficiency equal to A product class.
  • Purchase and installation of winter heating systems equipped with heat generators powered by biomass fuels.

How to obtain Ecobonus 2020

In order to benefit from Ecobonus 2020 it’s necessary to possess the asseveration of the energy efficiency of the buildings by a qualified technician, which allows to demonstrate that the operation carried out is actually complies with the technical requirements required by yhr Decree.

In addition to the asseveration, it must be added the energy performance certificate of the buildings written by a technician who should not be, in any way, involved in thr construction project: on this aspect, many controls are carried out and, in case of untrue claim, every benefit is going to be invalidated.

Another fundamental document is the factsheet related to the interventions that are carried out, following the scheme of the annexes E and F of the Decree 18/02/2009 and it consist of:

  • Identification data of the person who bored the cost of the operation;
  • type of carried out project;
  • relative cost,by specifying the part for the professional fees and the part for the calculation of the deduction.

Finally, within 3 months from the conclusion of the works, it is necessary to transmit telematically to Enea the information of the performance certificate through the attachment A to the decree 10/02/2007 and the information sheet E or F of the interventions carried out.

2020 Ecobonus credit transfer

The Revenue Agency has given a precise answer on how the transfer of Ecobonus 2020 tax credit works.

The option of the deduction can be carried out in relation to each state of advancement of the project: in the case of the Ecobonus 2020 the first stage of advancement should be referring at least to the 30% and the second at least to the 60% of the same intervention. To transfer thr deduction and get the immediate discount, it’s necessary to ask a qualified professional or a CAF, the stamp of approval of the documents that demonstrate the existence of the conditions that give the right of tax deduction for the carried out operations.

Ecobonus 2020 invoice discount

The Relaunch Decree ( article 119 and 121 of the law decree May 19,2020, n.34) allows the taxpayer recipient of the Ecobonus 110% the possibility to choose between 3 solutions:

  • Take advantage of the tax deduction for the next five tax declarations.
  • Transfer the deduction to the supplier of the works in exchange for an immediate discount in the invoice.
  • Transform the bonus in tax credit to be transferred to credit institutions

This article specifies that the discount on the consideration can be requested for the measure carried out until 2021 for energy efficiency, restoration of the building heritage, adoption of anti-seismic measures, installation of photovoltaic systems and installation of charging stations for electric vehicles. The supplier who accept can recover the amount granted in discount to the cclienti the form of tax credit used in compensation or to be transferred to others, like financial intermediaries and bank istitutions.

Dromos your experienced partner for the anti-seismic and energy requalification

The first necessary step for the request form of the Ecobonus is the analysis of prefeseability for the seismic and energy requalification measures. Dromos appalti takes over the analysis without any compensation, to assessore the presence of the requirements in order to have access to the mechanisms of tax incentives.

If the prerequisites are confirmed, Dromos appalti thanks to its great gained experience, is available for the direct or indirect management of the tax credit transfer.

Dromos appalti thanks to its approach as a General Contractor, will monitor your situation throughout the whole process, starting from the analysis of prefeseability to the contract, until the end of the operations and the testing.

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