ENEA currently publicizes all building concessions (the so-called Bonuses) in a poster created by the Logical Soft software house as part of the National Campaign for the promotion of information on energy efficiency issues titled “Italy in Class A “.

The poster:

• Summarizes all the different types of tax advantages available to citizens, and the details and specifics of each measure;
• Reports are available on each of the incentive measures, describing the percentage of deduction applicable, the spending limit, the type of bonus, who can take advantage of it, the list of eligible interventions, the possibility or not of the assignment of credit;
• This pertains to the contents of the Budget Law 2020 (Law 27 December 2019, n.160, published in the Official Gazette n.304 of 30 December 2019).

Here is a summary of all the Bonuses:

Bonus for Facades

The new Budget Law provides for the  recovery and / or restoration of the external façade of existing buildings. Private personal income taxes can benefit from the deduction, and it applies to the following interventions carried out on the external façades of buildings located in the “A” historical center areas, area “B” locations, or in the Zone of completion (DM April 2, 1968, n.1444):

• plastering;
• painting;
• cleaning;
• external painting;
• rebuilding of railings;
• decorations;
• facade marbles;
• balconies;
• facade marble restoration;
• rainwater systems, gutters to be clear;
• interventions on the opaque structures of the facade.
• EcoBonus and SismaBonus

Ecobonus

The Ecobonus was established by law 296/2006 (paragraphs 344 to 347) and by article 14 of law decree 63/2013, as amended by law 90/2013, and as modified by law 205/2017 (Budget Law 2018).

This is the Irpef or Ires deduction (from 50 to 85% of the expenses incurred) paid to taxpayers (individuals and companies) who perform out energy saving renovations on existing buildings. These are the percentages:

• 50%
• 65%
• 70% (for condominiums);
• 75% (for condominiums);
• 80% (for condominiums in case of simultaneous use with the bonus earthquake);
• 85% (for condominiums in case of simultaneous use with the bonus earthquake).
• Sismabonus

The Sismabonus is the Irpef or IRES deduction (from 50 to 85% of the expenses incurred) paid to taxpayers (individuals and companies) who carry out work to secure homes and factory production facilities in areas with high seismic risk.

The measure is recognized from 1 January 2017 can be used for projects carried out on all residential buildings, for those used for production activities, and for demolition and reconstruction projects, provided that these can be classified as building renovation and not as new construction. The bonus is paid in the form of tax reduction due, in 5 equal annual installments. These are the percentages:

• 50%;
• 70%;
• 75% (for condominiums);
• 80%;
• 80% (for condominiums in case of simultaneous use with the eco-bonus);
• 85% (for condominiums);
• 85% (for condominiums in case of simultaneous use with the eco-bonus). Bonus home (so-called Renovation Bonus)

It is a 50% tax deduction to be spread over 10 years and with a maximum expenditure of 96,000 euros per property unit, for restoration and conservative restoration and renovation. Private Irpef subjects can benefit from the deduction. The following projects can benefit from the deduction:

• Extraordinary maintenance;
• restoration and conservative restoration;
• building renovation;
• elimination of architectural barriers;
• fixtures;
• technological systems.

The use of the house bonus allows you to take advantage of the 50% deduction on furniture and large appliances for an additional € 10,000 spent (furniture bonus).

Green bonus

It is a 36% tax deduction to be spread over 10 years, and with a maximum expenditure of 5,000 euros, for the landscaping of greenery and gardens. All private IRPEF subjects can access the deduction and the tax deduction includes project expenses such as planning and maintenance related to the execution.

In particular, the green bonus can be used for:

• the landscaping of uncovered private areas of existing buildings, real estate units, property partitions (Walls) or fences, irrigation systems, and construction of wells;
• the construction of green roofs and roof gardens.
• The assignment of the credit is not foreseen, so at present, after confirmation in the “Milleproroghe”, the deduction is available until 31 December 2020.