110 percent ecobonus, what interventions are allowed

The 110 percent ecobonus is law.

What interventions are allowed? Let's find out based on what is reported in article 119 of law 17 July 2020, n. 77, published in the Official Journal, of conversion with amendments to the legislative decree of 19 May 2020, n. 34 (relaunch decree)

Article 119 of law 17 July 2020, n. 77, concerns first and foremost incentives for energy efficiency, earthquake bonuses, photovoltaics and electric vehicle charging stations. 

According to what is reported, 'the deduction referred to in article 14 of the legislative decree of 4 June 2013, n. 63, converted, with amendments, by law 3 August 2013, n. 90, applies to the extent of 110 percent for documented expenses borne by the taxpayer, incurred from 1 July 2020 until 31 December 2021, to be divided among those entitled in five annual installments of equal amounts, in the following cases:

to) thermal insulation interventions on vertical, horizontal and inclined opaque surfaces which affect the building envelope with an incidence greater than 25 percent of the gross dispersing surface of the building or of the real estate unit located within multi-family buildings which is functionally independent and has one or more independent accesses from the outside. 

{gallery}bonus110{/gallery} 

The deduction referred to in this letter is calculated on a total amount of expenses not exceeding 50,000 euros for single-family buildings or for real estate units located within multi-family buildings that are functionally independent and have one or more independent accesses from the outside; to 40,000 euros multiplied by the number of real estate units that make up the building for buildings consisting of two to eight real estate units; to 30,000 euros multiplied by the number of real estate units that make up the building for buildings consisting of more than eight real estate units. 

The insulating materials used must comply with the minimum environmental criteria set out in the decree of the Minister of the Environment and the Protection of Land and Sea of ​​11 October 2017, published in the Official Journal no. 259 of 6 November 2017;

b) interventions on the common parts of the buildings to replace the existing winter air conditioning systems with centralized systems for heating, cooling or the supply of domestic hot water, condensing, with efficiency at least equal to the class A product envisaged by delegated regulation (EU) no. 811/2013 of the Commission, of 18 February 2013, with heat pumps, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems referred to in paragraph 5 and related storage systems referred to in paragraph 6, or with micro-cogeneration systems or solar collectors, as well as, exclusively for mountain municipalities not affected by European infringement procedures no. 2014/2147 of 10 July 2014 or n. 2015/2043 of 28 May 2015 for Italy's failure to comply with the obligations established by Directive 2008/50/EC, the connection to efficient district heating systems, defined pursuant to Article 2, paragraph 2, letter tt), of Legislative Decree 4 July 2014, n. 102. 

The deduction referred to in this letter is calculated on a total amount of expenses not exceeding 20,000 euros multiplied by the number of real estate units that make up the building for buildings composed of up to eight real estate units or a 15,000 euros multiplied by the number of real estate units that make up the building for buildings consisting of more than eight real estate units and is also recognized for expenses relating to the disposal and remediation of the replaced system;

c) interventions on single-family buildings or on real estate units located within multi-family buildings that are functionally independent and have one or more independent accesses from the outside for the replacement of existing winter air conditioning systems with condensing systems for heating, cooling or the supply of domestic hot water, with efficiency at least equal to the class A product envisaged by delegated regulation (EU) no. 811/2013 of the Commission, of 18 February 2013, with heat pumps, including hybrid or geothermal systems, also combined with the installation of photovoltaic systems referred to in paragraph 5 and related storage systems referred to in paragraph 6, or with micro-cogeneration systems, solar collectors or, exclusively for non-methane areas in municipalities not affected by European infringement procedures no. 2014/2147 of 10 July 2014 or n. 2015/2043 of 28 May 2015 for Italy's failure to comply with the obligations set out in Directive 2008/50/EC, with biomass boilers having emission performance with the values ​​expected at least for the 5-star class identified pursuant to the regulation referred to in the decree of the Minister of the Environment and the protection of land and sea 7 November 2017, n. 186, as well as exclusively for mountain municipalities not affected by European infringement procedures no. 2014/2147 of 10 July 2014 or n. 2015/2043 of 28 May 2015 for Italy's failure to comply with the obligations established by Directive 2008/50/EC, the connection to efficient district heating systems, defined pursuant to Article 2, paragraph 2, letter tt), of Legislative Decree 4 July 2014, n. 102. 

The deduction referred to in this letter is calculated on a total amount of expenses not exceeding 30,000 euros and is also recognized for expenses relating to the disposal and remediation of the replaced system.

The assembly of solar panels and energy accumulators connected to the solar panels, the interventions foreseen by the old ecobonus and the construction of columns to charge the batteries of electric cars fall within the 110% deduction only if carried out together with one of the driving interventions mentioned above.

Please note that the interventions must overall ensure 'the improvement of at least two energy classes of the building or real estate units located within multi-family buildings which are functionally independent and have one or more independent accesses from the outside, or, if this is not possible, the achievement of the highest energy class, to be demonstrated through the energy performance certificate (A.P.E.), referred to in Article 6 of Legislative Decree 19 August 2005, n. 192, before and after the intervention, issued by a qualified technician in the form of a sworn declaration.