Ecobonus 2020 in the Official Gazette

Ecobonus 2020 in the Official Gazette: who are the beneficiaries? Which works are allowed with a 110% rate? And the replacement of the fixtures? Here is Windowo's guide.

After the signature of President Mattarella, the Relaunch Law containing the 110% Super Ecobonus arrives in the Official Gazette and immediately enters into force. Let's see what it says by seeing who are the beneficiaries who use it and which jobs are allowed , with particular attention (as always) to the world of fixtures.



There would be no parliamentary scrutiny, but it is already operational. Approved after a long phase of gestation and negotiations within the majority, the 2020 Relaunch Decree with the 110% Super Ecobonus inside provides for a package of measures of approximately 55 billion in debt. It is a single large text (266 articles) that refinances many of the measures already in place and introduces new interventions for families, workers and companies to get out of the economic crisis born of the Covid-19 emergency .

• Article 119 "Incentives for energy efficiency, bonus earthquake, photovoltaics and charging stations for electric vehicles";
• The art. 121 : "Transformation of tax deductions into discount on the amount due and into transferable tax credit".

We already talked a few days ago about the Ecobonus 2020 in this other article of ours: Ecobonus 110% on fixtures: are they included? Today we will go to deepen the text that appeared in the Official Journal by seeing together which are the beneficiaries and the admitted works who can use it at a rate of 110 percent .

The beneficiaries of the Super Ecobonus 110% in the Official Gazette

Let's say immediately that the beneficiaries who can take advantage of the 110 percent rate are:

• natural persons;
• autonomous social housing institutes (IACP) and the like;
• housing cooperatives with undivided ownership, for interventions carried out on properties owned by them and assigned for enjoyment to their own members.

Second homes excluded from the 2020 Ecobonus if they are single-family houses

We must highlight the fact that the provisions " do not apply to interventions carried out by individuals, outside of business activities, arts and professions, on single-family buildings other than the one used as a main residence ". So second homes remain excluded.

Trying to clarify, today the situation is configured as follows:

• first homes and second homes in condominiums are entitled to a 110% super bonus for anti-seismic and energy requalification interventions;
• first single-family homes are entitled to a 110% super bonus for anti-seismic interventions and energy requalification;
• second single-family homes are not entitled to any super bonuses.

Ecobonus 2020 fixtures: the only replacement of windows does not have 110%

As we hypothesized in our previous articles, unfortunately the world of fixtures comes out "crippled" as the interventions of replacement of windows and installation of solar shading only discount the deduction of 50% . These incurred expenses can be deducted over 10 years.

Works admitted with a 110% rate from the 2020 Ecobonus

The subsidy with a rate of 110%, as the text itself says, covers "the documented expenses which remain to be paid by the taxpayer, incurred from 1 July 2020 until 31 December 2021, to be divided among those entitled in five annual installments of the same amount ".

The admitted works can be of three types. Let's go and see them together one by one:

1. Thermal insulation interventions of the vertical and horizontal opaque surfaces affecting the building envelope (with an incidence greater than 25 percent of the gross dispersing surface of the building itself). Maximum expense: 60 thousand euros "multiplied by the number of real estate units that make up the building". However, the insulating materials used must comply with the minimum environmental criteria;
2. Interventions on common parts of buildings to replace current air conditioning systems with centralized systems for heating, cooling or the supply of domestic hot water. Maximum expense: 30 thousand euros "multiplied by the number of real estate units";
3. Interventions on single-family buildings to replace current air conditioning systems with systems for heating, cooling or the supply of domestic hot water. Maximum expense: 30 thousand euros.

In addition, all the works admitted in the previous eco-bonuses (therefore windows, solar shading, etc.) are now deducted at 110% if inserted within the primary or overall intervention (coat or boiler).

Ecobonus 2020: The requirement is a jump of two energy classes

ATTENTION: the indispensable requirement is that the building makes a jump of two energy classes demonstrated by the Energy Performance Certificate issued by a qualified technician.

Within 30 days from the entry into force of the decree, the Revenue Agency defines "the methods of implementing the provisions ... including those relating to the exercise of options, to be carried out electronically".

Ecobonus 2020 and fixtures: will new professionals be born?

The great mission of the 2020 Relaunch Decree , at least in the intentions of the creators, is to give a very strong acceleration to the building activity, directing it towards the so-called energy transition. How? By creating jobs, building buildings that are more energy efficient, cost-effective, less polluting and more comfortable. No less important effect is the increase in the value of real estate. Among the beneficiaries of the operation stand out above all condominiums. Among the subjects are individuals, that is, families.

However, it is clear that the increase in the rates of the 2020 Relaunch Decree was quite unfair. We all know that windows generate an important share of residential energy losses and therefore a single window replacement operation remains a viable solution for many of the energy wastes.

However, we at Windowo like to see the glass half full. In our opinion, in the Ecobonus 110% there is a great opportunity for the employees of the fixtures sector. In fact, it will be possible to offer your client not a single redevelopment intervention, but an entire redevelopment system . Perhaps in the near future new professionals will be born that will disengage themselves from the normal management of their business, but it is still too early to tell.

We hope that our guide on the 2020 Ecobonus has been useful to you. If you want to read many other interesting articles on the world of fixtures we are waiting for you on the Windowo blog . For any clarification we remain at your complete disposal.