Impianti di climatizzazione invernale con l'ecobonus 110%: ecco le novità

Law 17 July 2020, n. 77, conversion with amendments to the legislative decree of 19 May 2020, n. 34 (relaunch decree), introduced the 110 percent ecobonus in article 119. But what is the news regarding the replacement of winter air conditioning systems. 

Among the so-called driving interventions allowed, in addition to coat thermal, there is it replacement of winter air conditioning systems. 

{gallery}coat{/gallery}

Referring to the replacement of winter air conditioning systems in common areas, the Revenue Agency guide on the 110 percent ecobonus (downloadable from the Revenue Agency website), specifies that this category includes the interventions carried out on the common parts of the buildings, to replace existing winter air conditioning systems with centralized systems intended for heating, cooling in the event that reversible heat pumps are installed and for the production of domestic hot water, equipped with:

• condensing heat generators, with efficiency at least equal to product class A

• provided for by delegated regulation (EU) no. 811/2013 of the Commission of 18 February 2013; 

• high efficiency heat pump generators, also with geothermal probes; 

• hybrid appliances, consisting of an integrated heat pump with condensing boiler,

• assembled in the factory and expressly designed by the manufacturer to operate in

• matching with each other; 

• micro cogeneration systems, which lead to primary energy savings (Pes),

• as defined in Annex III of the decree of the Minister of Economic Development of 4 August 2011, published in the Official Journal no. 218 of 19 September 2011, equal to at least 20 percent; 

• solar collectors'.

The Revenue Agency then underlined that 'exclusively for mountain municipalities not affected by community infringement procedures no. 2014/2147 of 10 July 2014 or n. 2015/2043 of 28 May 2015 due to Italy's non-compliance with the obligations set out in Directive 2008/50/EC, the connection to efficient district heating systems is also eligible for the Superbonus pursuant to Article 2, paragraph 2, letter tt), of Legislative Decree 4 July 2014, n. 102'.

The deduction is also due for the costs relating to the disposal and remediation of the replaced system as well as for the replacement of the existing collective flue, using new multiple or collective flue systems, compatible with condensing appliances, with CE marking as per delegated regulation (EU) 305/2011, in compliance with the minimum performance requirements established by the UNI 7129-3 standard'.

The tax discount 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 consisting of up to eight real estate units; 

• 15,000 euros multiplied by the number of real estate units that make up the building for buildings made up of more than eight real estate units.

What is established instead for the replacement of winter air conditioning systems on single-family buildings or on real estate units in multi-family buildings? In this case, again based on what is highlighted by the Revenue Agency guide, the 'Superbonus is available for interventions carried out on single-family buildings or on real estate units located within multi-family buildings which are functionally independent and have one or more independent accesses from the outside'.

According to what was underlined by the Revenue Agency guide, 'these are the same interventions that can be facilitated if carried out on the common parts of the buildings with the addition, exclusively for the areas not supplied with methane in the municipalities not affected by community infringement procedures no. 2014/2147 of 10 July 2014 or n. 2015/2043 of 28 May 2015 for Italy's non-compliance with the obligations established by Directive 2008/50/EC, regarding the installation of biomass boilers with emission performance with values ​​expected at least for the 5-star quality class identified by the decree of the Ministry of the Environment and Protection of Land and Sea of ​​7 November 2017, n.186'.

The calculation of the deduction is carried out on a total amount of expenses not exceeding 30,000 euros, per single real estate unit. The deduction is also valid for expenses relating to the disposal and remediation of the replaced system.