Detrazioni fiscali

2024 window bonus for changing doors or windows, what are the possibilities?

When talking about 2024 window bonuses, it should be underlined right from the start that there is no benefit aimed exclusively at doors and windows and that to benefit from the same it is necessary to refer to other building bonuses still in force which include, among the deductible expenses, precisely those relating to the change of fixtures.
Window frames are an essential element of every structure, they allow for light and air, but they can be a source of heat loss in winter and summer.
Fortunately, over time, window construction techniques, materials and installation techniques have changed and as a result they are no longer a weak point of buildings, but offer high thermal insulation and also greater safety than in the past.
Changing doors and windows, in any case, is still possible by enjoying a substantial discount even in 2024.
The fundamental thing, however, is being able to understand which concessions you qualify for in order to understand: which is the most convenient; what deductions are due.
Usually, to carry out work on fixtures, the ordinary ecobonus is chosen which provides deduction rates varying from 50% to 65%.
After the changes to the superbonus, in fact, currently using the ordinary ecobonus is simpler and easier to obtain (since it does not even require the improvement of the two energy classes to give the right to the deduction, unlike the superbonus).
The discount on fixtures can also be obtained through renovation works, but in this case the deduction rate is less convenient than the other bonuses.
Window bonus 2024: how the deduction works Changing windows with the renovation bonus Security bonus 2023 Ordinary ecobonus 2024: characteristics Windows and doors: the requirements for interventions that give access to the benefits Expenses eligible for benefits for doors and windows Technical requirements for the replacement intervention The deduction is only possible if the replacement of fixtures and windows is linked to energy saving.
The documents to be kept.
Obligation to send documents to ENEA.
Changing fixtures with the renovation bonus.
Changing the fixtures using the renovation bonus is the simplest method.
This measure allows you to proceed with the replacement of old fixtures in a single job (i.e.
without the need to link the change of fixtures to other interventions).
The renovation bonus consists of a 50% deduction on a maximum expense of 96,000 euros.
The bonus is recovered as a deduction in 10 annual installments of the same amount in the tax return.
Discounts on invoices and credit transfer are no longer permitted.
However, the Furniture Bonus that can be combined with renovation works has been confirmed and for 2024 is recognized, again at 50%, on a maximum expenditure of 5,000 euros.
read also Renovation Bonus 2024: how it works and permitted works Security Bonus 2023 An alternative to the renovation bonus is the Security Bonus 2024 which provides the possibility of obtaining a 50% deduction of expenses on a maximum amount of 96,000 euros.
In order to have this benefit it is necessary to install active and passive systems that improve the safety of the property.
This category includes not only doors and windows with shatterproof glass, but also alarm and video surveillance systems, railings, shutters and security shutters.
The accrued tax credit can be claimed in 10 annual installments of equal value.
The deduction can also be used for the replacement of an existing security system.
Ordinary ecobonus 2024: characteristics Let's go into the details of the application of the ordinary ecobonus for works involving windows and doors.
The tax benefit consists of a deduction at a rate of 50% of the total expenses incurred, up to a maximum of 60,000 euros per real estate unit.
The 50% deduction (and not 65%) is due to the fact that, from 2028, the amount of the tax discount recognized has been differentiated, linking the deduction rate to the actual energy saving that each job allows to be achieved.
The relief is available to all taxpayers who: support the costs of energy requalification; possess a real right on the real estate units constituting the building.
Interventions involving windows and doors fall into the subsidized category if they are carried out on buildings which at the start date of the works are: "existing", i.e.
registered or with a request for registration in progress, and in compliance with the payment of any taxes; equipped with a winter air conditioning system.
The Ecobonus provides the possibility of taking advantage of tax deductions in the form of a tax credit of up to 65% for work other than the replacement of fixtures, application of solar shading and biomass systems.
Frames and windows: the requirements of the interventions that give access to the benefits.
Enea's handbook continues by entering into detail the technical requirements that give the right to the tax relief: it is specified that the intervention must consist of the replacement of already existing elements and/or its parts, and not as a new installation; the window involved in the intervention must delimit a heated volume towards the outside or towards unheated spaces; the initial thermal transmittance values (Uw) must be higher than the limit values reported in table 1 of Annex E of the Ministerial Decree 6.08.2020, for interventions with a start date of works starting from 6 October 2020; the final thermal transmittance values (Uw), without prejudice to compliance with the "minimum requirements" decree of 06.26.2015, must be: ◦ also lower than or equal to the limit values shown in table 2 of the Ministerial Decree of 01.26.2010, for interventions with a start of work before 6 October 2020; ◦ lower than or equal to the limit values reported in Table 1 of Annex E to Ministerial Decree 6.08.2020, for interventions with work start date starting from 6 October 2020.
In addition to fixtures and windows, the Revenue Agency in the guide to concessions for energy saving, remember that the costs of replacing windows and entrance doors are also included in the benefit, provided that these are windows that delimit the heated envelope of the building towards the outside or towards unheated rooms and are respected the thermal transmittance indices required for the replacement of windows.
Finally, the national and local regulations in force regarding urban planning, construction, energy efficiency and safety (systems, environment, work) must be respected.
Expenses eligible for concessions for windows and doors The deduction is available for the following expenses: insulation or replacement of boxes in compliance with the transmittance limit values envisaged for windows including frames; supply and installation of a new window including frame or an entrance door to replace the existing one; additions and replacements of glass components; supply and installation of shutters, shutters, roller shutters and related accessory elements, replaced simultaneously with the fixtures (or just the glass) subject to the intervention; professional services, for example the production of the necessary technical documentation, including the Energy Performance Certificate or the management of the works.
Technical requirements of the replacement intervention In addition to the building requirements, specific rules are also envisaged regarding the replacement intervention replacement of windows and fixtures: the intervention must be configured as a replacement or modification of existing elements (and not as a new installation); must delimit a heated volume towards the outside or towards unheated spaces; must ensure a thermal transmittance value (Uw) lower than or equal to the limit transmittance value reported in table 2 of the Ministerial Decree of 26 January 2010.
In addition to the cost of purchasing and replacing the new energy-saving windows, they are included among the expenses eligible for tax deduction also the masonry works and professional services necessary to complete the work.
Please also remember that with regard to the replacement of fixtures, accessory structures that have an effect on heat dispersion are also eligible for deduction, such as shutters or shutters that are structurally incorporated into the product, such as boxes incorporated into the frame.
The deduction is only available if the replacement of fixtures and windows is linked to energy saving.
One of the important clarifications provided in the Revenue Agency guide reminds you that the energy saving bonus is not always due for the replacement of windows and fixtures.
If the expenses are incurred for simple replacement, you will not be able to benefit from tax deductions; the 50% Ecobonus is recognized only for interventions which result in real energy savings and this is why it is necessary to produce, following the works, the certification of a qualified technician.
The documents to be kept The beneficiary of the benefit must be responsible for keeping a series of documents: the original of the "intervention description sheet" the certification drawn up by a qualified technician (engineer, architect, surveyor or expert) registered in their register professional, in which the transmittance value of the new fixtures must be indicated and certified that this value complies with the limit transmittance value reported in table 2 of the Ministerial Decree of 26 January 2010.
product technical data sheets and CE marking with related declarations of performance (DoP) ; copy of the Energy Performance Certificate (APE), but this document is not needed in the case of a single real estate unit; meeting resolution approving the execution of the works and thousandth table of distribution of expenses in the case of interventions on the common areas of the condominium; declaration from the owner of consent to carry out the works if the interventions are carried out by the owner of the property; invoices relating to expenses incurred; bank transfer receipts; print of the e-mail sent by ENEA containing the CPID code which constitutes a guarantee that the descriptive sheet of the intervention has been sent.
Obligation to send documents to ENEA.
In order to benefit from tax deductions for energy requalification works, it will be necessary to send to ENEA, the national body that manages the Ecobonus incentives, the necessary documents through the website relating to the year in which the works were completed.
The documents must be sent within 90 days of the end of the works which, in the case of replacement of fixtures and windows, will start from the date set out in the declaration of conformity.
The submission must be carried out exclusively through the website https://detrazionifiscali.Enea.it/ and it is necessary to attach: the certification of a qualified technician who certifies the value of the thermal transmittance of the installed fixtures or in replacement a certification from the manufacturer of the fixtures the specific transmittance characteristics of the old and new fixtures; the information sheet on the work carried out; in the case of work on common parts of buildings (condominium), it is necessary to attach an energy qualification certificate (Annex A) and an information sheet (Annex E).
In the case of a single real estate unit, the descriptive sheet can also be drawn up by the beneficiary.
In other cases however (such as interventions on the common parts of the condominium) it must be drawn up by a qualified technician (engineer, architect, surveyor or expert registered in their professional register).
read also Enea 2024 Communication: what it is, how to do it and who it is aimed at

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