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 “.
Here is a summary of all the Bonuses:
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):
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:
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:
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:
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).
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: