How does the 2024 ecobonus deduction work? This is a benefit that can be exploited for energy requalification interventions of the property, but is also extended to those for making existing buildings safe against seismic risk.
Which jobs are eligible for the deduction, and how does the relief work? The bonus is configured as a tax deduction from Irpef and has been extended until 31 December 2024 and allows you to benefit from a discount on work carried out on the house aimed at saving energy and including various interventions – ranging from the replacement of fixtures and windows to the replacement of the boiler, but also include the possible installation of charging stations for electric vehicles – on which you can benefit from an Irpef discount.
ranging from 50% to 65%.
What does it mean? Which the State reimburses between 50% and 65% of what is spent, over 10 years, through the tax return.
For condominiums, however, the ecobonus deduction is up to 85%, but only if the interventions, in addition to acting on energy savings, also affect the anti-seismic performance of the property.
The 2023 Budget Law has not intervened in particular on the requirements and parameters for the right to the ecobonus, but extends it until 31 December 2024.
With the definitive stop to the invoice discount and the transfer of credit last February, the The ecobonus can only be used as a deduction in your tax return.
Starting from the year following the start of the expenses for the works admitted to the ecobonus, the amounts spent are declared to the tax authorities and you are entitled, every year for 10 years, to a discount on the balance of the taxes due (and already paid , in the case of employees) for the previous year.
However, the situation is different for the superbonus, through which energy requalification work on buildings can be carried out: with the changes expected for 2024, the deduction due is 70%.
In the guide below we analyze the jobs eligible for the ecobonus deduction, how the incentive works, how to make the bank transfer, the documents to keep, the (mandatory) sending of the ENEA communication and how to take advantage of the deduction in the tax return.
Guide to the 2024 ecobonus What is the 2024 ecobonus How does the 2024 ecobonus work? Ecobonus 2024: works allowed at 50% deduction Works allowed at 65% deduction with the Ecobonus 2024 Ecobonus 2024: deduction of up to 85% for condominiums Ecobonus 2024, on which buildings? Who can benefit from the 2024 ecobonus? The beneficiaries Who is excluded from the 2024 ecobonus deduction? You need the fiscal capacity to take advantage of the Ecobonus How to pay for the Ecobonus 2024 works Maximum deductible amount for the Ecobonus 2024 How much deduction is due with the Ecobonus? Practical examples The documents to be kept for the Ecobonus ENEA communication for the 2024 Ecobonus Is ENEA communication mandatory for the Ecobonus? Ecobonus 2024 deduction only in the Ecobonus 2024 tax return, what changes? What is the 2024 ecobonus The ecobonus provides a tax deduction which is recognized for energy redevelopment works on existing properties.
The 2023 Budget Law extended the benefit for works carried out between 1 January 2023 and 31 December 2024.
The extension provided for the ecobonus also concerns the renovation bonus and the furniture bonus.
Basically, the ecobonus provides two different rates, i.e.
percentages that indicate the deduction due calculated on the total expenses incurred for the works eligible for this benefit.
These are: 50% for fixtures, biomass and solar shading; 65% for the remaining types of expenses.
For work on the common areas of condominiums, however, rates ranging from 70% to 85% are envisaged, as we will see later.
The Government's objective in financing these building bonuses is on the one hand to incentivize the construction sector, and on the other to push for the use of renewable energy sources.
read also Furniture bonus 2024, what it is, how it works and amounts (also for household appliances) How does the 2024 ecobonus work? As we have already seen, the ecobonus is active where energy redevelopment works are carried out on the individual apartment or condominium.
A summary diagram will be able to provide us with a more linear vision of this important incentive.
Let's see what the main rules of the 2024 ecobonus are: deductions varying from 50% to 85% based on the type of work carried out and whether they are carried out on a single housing unit or in a condominium; the works allowed are those aimed at improving the energy efficiency of the housing unit and range from replacing the boiler, fixtures and windows up to the installation of stoves and pellets, solar shading and heat pumps.
The interventions included in the benefit also include insulation of the external envelope of the building, the installation of systems for the production of hot water and the installation of charging stations for electric vehicles; in the case of works in a condominium that involve improving the seismic risk class, the deduction due increases up to 85%; those who own a property and carry out interventions to improve its energy efficiency can benefit from the ecobonus; the deduction can only be used by those who are subject to Irpef and only up to the tax capacity, therefore flat-rate and incompetent taxpayers are excluded; to be entitled to the deduction, the ecobonus works must be paid with traceable means, but the requirements change between holders of business income and non-holders of business income; the maximum deductible amounts are variable and range from 153,846.15 euros (with a maximum deduction of 100,000 euros) to 23,076 euros (with a maximum deduction of 15,000 euros); it is necessary to keep the technical documentation and energy certification of the property to request the deduction; ENEA communication is mandatory and can also be sent late; to benefit from the Ecobonus it is possible to use only the tax return with deduction in ten years; the ecobonus remains unchanged in 2024 compared to previous years.
Ecobonus 2024: works eligible for 50% deduction The ecobonus is the tax relief recognized for specific types of interventions whose aim is energy saving.
The deduction rate varies from 50 to 85% based on the type of intervention carried out.
The 50% ecobonus is available for the following works: interventions relating to the replacement of windows including frames; solar shading; biomass boilers; condensing boilers, which continue to be permitted provided they have an average seasonal efficiency at least equal to that necessary to belong to the class A product envisaged by Regulation (EU) no.
Condensing boilers can, however, access the 65% deductions if, in addition to being in class A, they are equipped with advanced thermoregulation systems belonging to classes V, VI or VIII of Commission communication 2014/C 207/02.
It should be underlined that what is called the boiler bonus is always included in the ecobonus.
Work allowed as a 65% deduction with the Ecobonus 2024.
The ecobonus rate rises to 65% for the following interventions: insulation interventions on the opaque casing ; heat pumps; building automation systems; solar collectors for hot water production; heat pump water heater; hybrid generators, i.e.
made up of a heat pump integrated with a condensing boiler, assembled in the factory and expressly designed by the manufacturer to work in combination with each other; installation of charging stations for electric vehicles.
Ecobonus 2024: deduction of up to 85% for condominiums.
In the event that the intervention is carried out on common parts of the condominium which do not involve modifications aimed at reducing seismic risk or include them, the amount Irpef deduction varies from 70% to 85%.
The ecobonus ranges from 70 to 85% for condominium-type interventions.
Attention: this deduction applies to expenses incurred from 1 January 2017 to 31 December 2024 with the spending limit of 40,000 euros multiplied by the number of real estate units that make up the building.
Suppose that in a condominium there are ten apartments and that the total spending limit, therefore, is 400,000 euros.
If, for example, 380,000 euros were to be spent on efficiency works, each housing unit would be entitled to a 70% deduction of 38,000, or 26,600 euros equal to 2,660 euros per year for ten years.
If the deduction, estimating the same expense, were 75%, however, each housing unit would be entitled to a deduction of 28,500, or 2,850 euros per year for ten years.
If the same interventions are carried out in buildings belonging to seismic zones 1, 2 or 3 and are also aimed at reducing seismic risk by determining the transition to a lower risk class, an 80% deduction is envisaged.
With the reduction of two or more seismic risk classes, the expected deduction increases to 85%.
The maximum spending limit allowed, in this case, goes to 136,000 euros, multiplied by the number of real estate units that make up the building.
In this case, always taking a condominium of 10 apartments, the maximum allowed expenditure would be 1,360,000 euros and the maximum deduction, assuming that the maximum allowed expenditure ceiling is reached, would be 85% on 136,000 euros.
We are talking about a deduction equal to 115,600 euros, or 11,560 euros per year for ten years.
In condominiums, therefore, in the event that the interventions and renovation costs to improve energy efficiency affect the entire building envelope, the ecobonus may rise to: 70% (in the event that the works affect 25 % of the total surface area of the condominium); 75% if the energy requalification is aimed at improving and saving energy expenditure in both summer and winter; 80% if the above interventions are carried out in seismic areas (1,2,3) and lead to a risk reduction of at least one class; 85% if the above interventions are carried out in seismic areas (1,2,3) and lead to a risk reduction of at least two classes.
One of the requirements necessary to request the deduction for energy requalification is that the intervention is carried out on existing properties or buildings, of any cadastral category.
The ecobonus is also permitted in the case of redevelopment work on capital goods.
Ecobonus 2024, on which buildings? The Ecobonus allows you to benefit from the deductions in question for the following properties: the properties must be existing, registered in the land register or with a registration request.
Furthermore, it is necessary that, if due, the IMU has been paid; buildings of any cadastral category and with any intended use (it is not necessary for them to be residential); the property must be heated unless the intervention involves the installation of solar thermal panels, biomass generators and solar shading.
Usually the interventions for the recovery of building assets provided for by article 16-bis of the TUIR must be supported on residential properties.
For the Ecobonus, however, it is not necessary for the interventions to be supported on residential properties.
Revenue Agency Resolution number 34 of 25 June 2020 provides, in fact, that the deductions for ordinary Ecobonus and Sismabonus are also due to those who are holders of business income for properties held or owned as: instrumental by nature (land registry categories B, C, D, E, A/10) or used by the company; registered in accounting; resulting as goods (when they are recorded as inventory); as heritage properties.
Who can benefit from the 2024 ecobonus? The beneficiaries The ecobonus can be requested by all taxpayers, including holders of business income, who own a property for which energy requalification interventions are carried out, that is: taxpayers who earn business income (natural persons, companies of individuals, joint-stock companies); professional associations; public and private bodies that do not carry out commercial activities; autonomous institutes for public housing; undivided ownership housing cooperatives; natural persons or: holders of a real right on the property; condominiums for interventions on common areas; tenants; those who own a property on loan; family members or partners who cover the expenses.
It should be noted that the Ecobonus can be used for deductions, provided that it is not property instrumental to the business activity, also by: any family member living with the owner: spouse, member of the civil union any relative within the third degree or similar within the second degree; the more uxorio cohabitant who is not the owner of the property on which the redevelopment works are carried out even if he is not the holder of a loan for use contract (this was clarified by Resolution number 64 of 2016 of the Revenue Agency).
Who Is it excluded from the 2024 ecobonus deduction? After having listed those who can benefit from the ecobonus and the deduction due, it is necessary to explain who, however, remains excluded.
With the definitive stop to the discount on the invoice and the transfer of the credit, as mentioned, you will be able to benefit from the discount rate only through the Irpef deduction.
Precisely for this reason all those who do not pay Irpef are excluded from the benefit, such as those who are insolvent and those who pay a substitute tax for Irpef (taxpayers with a flat-rate VAT number).
This is because the deduction in question, at 50%, 65% or even 85%, is nothing more than a cut on the Irpef to be paid, which in the case of employees (who pay the Irpef in their pay slip month after month ) can become a refund the year after the expenses were incurred, after filing the tax return.
If a taxpayer, for example, has to pay 10,000 euros of Irpef for 2022, but is entitled to a deduction of 4,000 for work carried out with the ecobonus, he will only pay 6,000 euros of Irpef (if he is an employee who earns 10,000 euro of Irpef has already been paid month by month into the pay slip and will be entitled to a refund of 4,000 euros).
You need fiscal capacity to take advantage of the Ecobonus.
In light of what was said in the previous paragraph, it appears clear that fiscal capacity is crucial in order to benefit from the deduction due with the ecobonus.
The problem does not arise only for those who are insolvent and those who pay substitute tax, in this case, but also for those who have a lower tax capacity than the deduction due.
In fact, you risk losing part of the deduction.
Because the deduction affects the Irpef to be paid and if the taxation does not cover the amount of the deduction you will be entitled to a discount up to the tax capacity (i.e.
within the limit of the taxes you pay).
Let's go back to the previous example in which an annual deduction of 4,000 euros is due for work carried out with the ecobonus.
Suppose that the taxpayer, however, only has to pay 1,800 euros of Irpef.
In this case, on the 4,000 euros of deduction due, he will only be granted a maximum deduction of 1,800 euros because that is precisely his tax capacity.
The remaining 2,200 euros of deduction to which he would have been entitled, however, is a part of the benefit that is lost.
The advice, in this case, is to first understand what your tax capacity is to understand if it is possible to fully exploit the benefit to avoid running the risk of losing part of it.
How to pay for the Ecobonus 2024 works To benefit from the deduction, the expenses incurred must be paid: – by bank or postal transfer for Ecobonus in the case of taxpayers who do not have business income.
It is necessary to indicate the reason for the payment, the tax code of the beneficiary of the deduction, the VAT number or the tax code of the person in favor of whom the payment is made; via traceable payment, not necessarily bank transfer, in the case of taxpayers with business income.
The important thing is to keep suitable documentation for proof of expenses.
An example of reason for the transfer for the Ecobonus could be: “Energy requalification, article 1, paragraphs 344-347, law 296 / 2006.
– Payment of invoice no.
___ del___ in favor of ___ VAT number ___ Cf beneficiary of deduction_________”.
read also Superbonus 110 and building bonuses: how to pay? Clarifications from Revenue Maximum deductible amount for the 2024 Ecobonus The expenditure ceilings on which the Ecobonus deduction is due vary based on the work carried out on the property and the maximum deductions obtainable vary from 30,000 euros to 100,000 euros.
The deduction due for work carried out on the property is from 50% to 65% of the expenses incurred which can be recovered in 10 equal annual installments.
We summarize in the following table the spending limits, the type of intervention and the maximum deduction due.
InterventionMaximum expenditureMaximum deductionPercentage deduction Energy requalification of existing buildings €153,846.15 €100,000 65% Purchase and installation of micro-cogenerators to replace existing systems €153,846.15 €100,000 65% Replacement or new installation of winter air conditioning systems, equipped of heat generators, powered by combustible biomass: pellet stoves and boilers, wood chips, wood €60,000 €30,000 50% Insulation of the casing (wall, roof and floor covering) €92,307.69 €60,000 65% Replacement of windows and fixtures €120,000 €60,000 50% Installation of solar panels for the production of hot water €92,307.69 €60,000 65% Solar shading €120,000 €60,000 50% Replacement of winter air conditioning systems with systems equipped with air or water condensing boilers with regulation system €46,153.84 €30,000 65% Replacement of winter air conditioning systems with systems equipped with air or water condensing boilers without regulation system €60,000 €30,000 50% Replacement of traditional water heaters with heat pump water heaters , dedicated to the production of domestic hot water €46,153.84 €30,000 65% Installation of building automation systems for the remote control of heating or hot water production or air conditioning systems of residential units €23,076 €15,000 65% How much is due deduction with the Ecobonus? Practical examples To understand how the 2024 Ecobonus really works, let's look at some practical examples.
Let's suppose that a property owner creates a thermal insulation for the external envelope of his property spending 130,000 euros.
The deduction due is 65%, or 80,600 euros.
He will recover 8,060 euros a year from the following year's tax return and for the following 10 years.
If, however, an owner decides to change all the fixtures and windows of the house by spending 20,000 euros, he will be entitled to a 50% deduction, equal to 10,000 euros which he will recover, again from the subsequent tax return and for 10 years, in the amount of 1,000 euros per year.
The documents to be kept for the Ecobonus To benefit from the expected deduction, taxpayers who have incurred the expense must take care to keep the following documents, useful for certifying whether and to what extent they are entitled to the Ecobonus in 2024: certification of a qualified technician or the declaration made by the works manager; certificate of participation in a specific training course in the case of self-construction of solar panels; energy certification of the property provided by the Region or local authority or energy qualification certificate prepared by a qualified professional.
ENEA communication for the 2024 Ecobonus To benefit from the deduction it is essential to communicate to ENEA, even before indicating the expense claimed in the tax return.
Within 90 days of the end of the energy requalification works, the taxpayer must send to ENEA, electronically, the information sheet of the interventions carried out and a copy of the energy qualification certificate.
The communication must be transmitted only and exclusively via the appropriate portal on the ENEA website.
The data relating to the Ecobonus, facade bonus and home bonus interventions must be sent in the ECOBONUS section.
read also Enea Communication 2023: how to do it and for which jobs at home Is ENEA communication mandatory for the Ecobonus? As specified by the Revenue Agency in resolution 46/E, failing to communicate the data to ENEA has no weight for tax purposes for the renovation bonus.
This clarification, however, cannot also be applied to the Ecobonus because the 2007 Buildings Decree provides that for those who intend to benefit from the deduction with the Ecobonus it is necessary to send ENEA a copy of the energy requalification certification certificate (Annex A of the Decree itself) and information sheet of the interventions carried out (Annex D).
In the event of compilation errors or omissions, it should be clarified that although access to the deduction is subject to the communication of the data, if the violation (errors or omissions) has not been ascertained it does not preclude access.
The rule applies when the taxpayer meets the requirements required by the reference rules, makes the communication within the deadlines set for the first useful declaration and at the same time also pays the penalty established by Legislative Decree 471 of 18 December 1997 in article 11, paragraph 1.
Therefore, even with late sending of the communication to ENEA, the right to the deduction is not lost, provided that it is carried out within the deadline of the first tax return useful for the deduction itself.
Ecobonus 2024 deduction only in tax returns Legislative Decree 11 of 2023 has blocked, starting from 17 February this year, the possibility of enjoying the benefits of the Ecobonus with the discount on the invoice or with the transfer of credit.
This possibility remains in force, in fact, only for those who had submitted the request for authorization to carry out the works by 16 February 2023.
The only way to benefit from the Ecobonus is once again the Irpef deduction in the tax return in 10 years.
How are the costs of energy efficiency works carried out using the Ecobonus deducted? The deduction occurs from the tax return of the year following the year in which the interventions in question were carried out (and paid for).
If you use the pre-compiled declaration, the deductions due from the Revenue Agency should already have been automatically entered.
If, however, the ordinary form is used, the deduction must be entered: for the 730 form in lines E61 and E62, within the fourth section of Table E; for the Pf Income model the total expenses incurred must be indicated in section I of the RP table.
read also Superbonus and credit transfer, the maximum number rises to five and Sace guaranteed loans: the official news Ecobonus 2024, what changes? The extension to the Ecobonus concerns works carried out from 1 January 2023 to 31 January 2024.
The 2024 Budget Law, in the drafts currently in circulation, has not provided for any intervention on this incentive.
Therefore the Ecobonus remains in force for 2024 with the same characteristics envisaged for this year.
The percentages of deductions, the jobs allowed and the beneficiaries do not change.
In fact, you can continue to benefit from the relief throughout next year under the same conditions as this year.
How does the 2024 ecobonus deduction work? This is a benefit that can be exploited for energy requalification interventions of the property, but is also extended to those for making existing buildings safe against seismic risk.