All interventions that benefit from the Irpef and Ires deduction of 65% for energy saving can - alternatively - have the deduction on renovations of 36-50% (even in the absence of building works).
In addition to this different percentage of the tax bonus, the choice between the two benefits can be influenced by various factors. Starting from the different procedure to obtain the two benefits: simpler for 36-50%, heavier for the ecobonus, which requires the technician's certification, the energy certification or qualification certificate and the sending of the documentation to Enea within 90 days of the end of the works.
Furthermore, the limits of eligible spending change and 65% have dedicated ceilings which do not affect the spending ceiling of 96 thousand euros foreseen for building renovations. In particular, the 65% discount is dedicated to:
- solar panels for domestic hot water, with a maximum cost of 92,307.69 euros;
- condensing boilers, high efficiency heat pumps, geothermal systems and water heaters (each with a maximum cost of 46,153.84 euros);
- insulating walls or coats, roofs and floors, windows including frames (92,307.69 euros);
- the general energy requalification of the building (153,846.15 euros);
- solar shading (92,307.69 euros);
- to systems with heat generators powered by combustible biomass (46,153.85 euros):
- to multimedia devices for remote control of heating or air conditioning (without any limit).
As mentioned, all these interventions can alternatively have the 36-50% deduction, which facilitates all works aimed at achieving energy savings (including systems based on the use of renewable energy sources). The two benefits, however, cannot be cumulated, and this rule also applies to different transfers referring to the same intervention (for example, the replacement of windows). This conclusion is reached by starting from the incumulation between the two benefits established by Article 10, paragraph 1, of the Ministerial Decree of 19 February 2007 and by Resolution 152/E/2007, and then considering what is said in Article 6, paragraph 3, Legislative Decree 115/2008 regarding the incumulation between the energy efficiency incentive instruments and community, regional or local contributions (circular 21/E/2010, response 3.3).
Therefore, anyone who "starts" an intervention with one deduction cannot finish it with the other. This may be important if you expect not to be able to pay all scheduled expenses on energy saving works by the end of 2016. At the moment 65% is expected only until December 31st, unlike 50%, which will drop to 36 percent from January 1st 2017. Therefore, if you are unable to pay all the expenses for a qualified energy saving intervention (65% deductible) by 31 December 2016, you will not be able to take advantage of the 36% tax bonus for bank transfers that will be made for the same intervention from 1 January 2017 onwards.
So, those who think they cannot fully pay for the energy saving works in 2016 have, in fact, two options:
- bet on the extension of the ecobonus to 65% also in 2017, risking not being able to apply any deduction on the expenses paid next year (if the bulk is paid in 2016, it is still better to make 65%);
- start immediately with 50% with the certainty of obtaining at least 36% in 2017 (and knowing that 50% could also be extended).
Grimaldi Padua
Padua - 35137 - Via G. Matteotti, 27
e-mail: padovacentro@grimaldifranchising.it
Tel. +39 49 663 033 - VAT number 05301660287
Grimaldi Cadoneghe
Cadoneghe (PD) - 35010 - Via G. Franco, 2/A
e-mail: cadoneghe@grimaldifranchising.it
tel. +39 049 88 736 56 - VAT number 05322440289