Superbonus 110%

Boiler bonus 2024, how it works, beneficiaries and what deduction is due

Boiler bonus "2024", this year too you can take advantage of this benefit to replace the old boiler with a new one.
Also in view of the so-called "green pact" of the Green Deal, using the deduction in question to replace old systems could be a targeted solution.
In fact, from 2040, these boilers, now obsolete, will no longer be on the European Union market and preparing for a future that requires a greener home could be the best choice.
Gas boilers are now on their last legs and the transition to domestic systems with renewable energy sources is expected by 2040, but from 2025 autonomous boilers will no longer be covered by benefits and concessions.
In 2024, what are the benefits still active? For those who had the hope of being able to change the boiler at zero cost by taking advantage of bonuses and benefits, we immediately anticipate that it is no longer possible due to the substantial changes undergone by the superbonus which went from 110% to 70 % I also do not express the requirements for access.
The legislation, however, provides numerous other bonuses and concessions, which are still active and which allow you to change the boiler while saving considerable sums.
The tax breaks with variable deductions, in fact, are still active and not being able to drive the change of the boiler with jobs eligible for the superbonus should not discourage you from carrying out the innovation in your home to aim on the one hand at economic savings on consumption and on the other 'other to a more sustainable choice for the environment.
The boiler bonus is a benefit which, still usable, changes based on the type of work carried out.
What does it mean? That if it is a renovation project, the deduction is equal to 50%, if it is about energy saving the deduction rises to 65%.
What should be remembered, in fact.
is that upstream of a boiler replacement there is already a fundamental saving which is due to the fact that the new generation condensing boilers, also exploiting the heat of the combustion fumes, perform much more than traditional ones, allowing cut your bill by up to 30%.
In any case, in order to take advantage of the tax benefit, it is necessary to pay via "talking" bank transfer or through electronic money, and therefore traceable.
The documentation issued by the technician carrying out the intervention must be kept, and the information sheet must be sent to ENEA within 90 days of installation.
Boiler bonus 2024, how it works, beneficiaries and what deduction is due How do boiler bonuses 2024 work? The 2024 boiler bonuses that save money What deduction for replacing the boiler in 2024? 50% bonus for condensing boilers 65% boiler bonus for "advanced" systems Superbonus boiler replacement: requirements How to make the ENEA declaration for boiler replacement When the boiler bonus is due: all the requirements 2024 boiler bonus: beneficiaries Boiler bonus 2024: necessary documents How to benefit from the 2024 boiler bonus Boiler bonus, when does it expire? How do the 2024 boiler bonuses work? As we said, in order to replace the boiler, several tax breaks present in the home package are still in force in 2023 which allow you to save at least 50% of the actual cost of the boiler itself and the installation work.
The boiler bonus is an incentive with which the taxpayer is helped in replacing the old boiler with a new condensing boiler of energy class A or higher.
In this article we will see how the bonuses in question work which are: Superbonus at 70% Ecobonus at 50% Ecobonus at 65% Renovation bonus at 50% The 2024 boiler bonuses that save money The boiler bonus is part of the work facilitated by the Ecobonus: is aimed at taxpayers who purchase winter air conditioning systems with systems equipped with condensing boilers and simultaneous fine-tuning of the distribution system which, in addition to guaranteeing better energy performance, allow for the reduction of air pollution.
The Ecobonus rules and amounts for boiler replacement work have been significantly revised in recent years, but in 2024 the deduction was confirmed without any major changes.
The bonus can be requested by 31 December 2024 for the costs incurred for replacing the old boiler with a new one; the costs for dismantling and assembly are also included in the benefit.
Below is the complete guide to tax deductions for boiler replacement in 2024 and all the news regarding the building ecobonus.
What deduction for boiler replacement in 2024? The Revenue Agency provides four types of tax deductions for the purchase of a condensing boiler in energy class A or higher: a 50% boiler ecobonus is recognized for the replacement of winter air conditioning systems with systems equipped with condensing boilers class A or higher; the Ecobonus is equal to 65% for the costs of replacing existing systems with new boilers equipped with advanced thermoregulation or home automation systems; the Thermal Account allows you to benefit from a bonus equal to 65% for the replacement of winter air conditioning systems with heat pump systems and for the installation of solar systems for the production of domestic hot water.
the 70% Superbonus is recognized if the replacement of the boiler involves an increase of at least two energy efficiency classes and is carried out at the same time as the work eligible for the Superbonus (with a 70% deduction); with the home renovation bonus, taking advantage of the 50% deduction, the replacement of the boiler can be included in the extraordinary maintenance and compared to the ecobonus the advantage is that the bonus is also valid for the first installation without spending on advanced thermoregulation systems.
Let's see below in detail when the Irpef deduction will be equal to 50%, when to 65% and when to 70%.
We remind you that the tax relief is also granted if, in addition to the boiler, you also purchase the latest generation thermostatic valves to connect to your radiators.
The boiler bonus, and this must be underlined, is not a benefit in itself as it is part of various existing building bonuses.
It should also be noted that the deduction for the replacement of the boiler can also be included in the 2024 furniture bonus, but in this case you are entitled to a deduction equal to 50% of the cost incurred up to the maximum limit of 5,000 (which is the limit amount to which the furniture bonus passes in 2024).
50% bonus for condensing boilers For the replacement of the air conditioning system with systems equipped with condensing boilers with an energy class of A or higher, a tax deduction equal to 50% of the amount is recognized within the limit of 30,000 euros of expense.
The same tax deduction is also valid in the case of purchase and installation of winter air conditioning systems with systems equipped with heat generators powered by combustible biomass.
On the contrary, as a result of the provisions introduced by the 2018 Budget Law, the boiler bonus is not due if the new system has an energy class lower than class A.
The benefit is provided once the expense has been borne by the Energy Agency.
Revenue in 10 equal annual installments.
65% boiler bonus for "advanced" systems As previously mentioned, the Ecobonus for boiler replacement is equal to 65% exclusively on the purchase and installation of "advanced" systems and within the limits of 30,000 euros of expenditure.
To benefit from the 65% boiler bonus, the installation of: advanced thermoregulation systems, belonging to classes V, VI or VIII of Commission communication 2014/C 207, is required alongside systems equipped with class A condensing boilers.
/02; systems equipped with hybrid devices, consisting 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; expenses incurred for the purchase and installation of condensing hot air generators.
The legislator's logic was, clearly, to facilitate with a higher tax discount amount only those expenses that allow real energy savings.
Superbonus boiler replacement: requirements The replacement of the boiler is included in the superbonus only if accompanied by other energy requalification interventions envisaged by the Relaunch Decree, such as thermal insulation, replacement of fixtures or the photovoltaic system.
The replacement of existing winter air conditioning systems with at least class A condensing boilers, heat pumps, biomass boilers and other systems is not sufficient to obtain the 70% relief within the spending limit of 30,000 euros.
It is necessary to comply with other requirements: the replacement must lead to an improvement in the energy performance of the property by two classes; the improvement of the classes must be certified by qualified professionals (surveyors, architects, engineers, tax experts); over 30 different documents must be attached.
How to make the ENEA declaration for boiler replacement Enea has made available a complete guide to the Ecobonus with various insights related to the type of work carried out.
Enea establishes the general requirements for the property in order to benefit from the tax deduction in 2024: on the date of the deduction request, it must be "existing", i.e.
registered in the register or with a request for registration in progress; must be up to date with the payment of any taxes; must be equipped with a heating system; in the case of renovation without demolition, if it has extensions, it is not permitted to refer to paragraph 344, but to the single paragraph 347 and only for the non-expanded part.
Throughout 2024, there is an obligation to communicate to Enea any interventions to improve energy efficiency (Law 296/2006 – Ecobonus) or which involve energy saving and/or use of renewable energy sources (art.
16-bis Presidential Decree 917 /86 – House Bonus).
When the boiler bonus is due: all the requirements As regards the new condensing boiler, the following requirements must be met in order to benefit from the tax deduction: the intervention must be considered as a total or partial replacement of the old heat generator and not as a new one installation; the new condensing heat generator can be air- or water-based.
Furthermore, in the case of a system with a nominal heat output of less than 100 kW: the heat generator must have a useful thermal efficiency, at a load equal to 100% of the nominal useful thermal power, greater than or equal to 93 + 2logPn; where technically compatible, thermostatic valves with low thermal inertia must be installed on all heating elements.
If it is technically impossible to install these devices, it is necessary to use others with the same characteristics (i.e.
of the modulating type acting on the flow rate).
Winter air conditioning systems designed and built with average temperatures of the heat transfer fluid lower than 45°C are an exception; verification and fine-tuning of the distribution system.
However, in the case of systems with a nominal firebox power greater than or equal to 100kW, in addition to the previous requirements: a modulating burner must be adopted; the climate regulation must act directly on the burner; an electronic pump with variable speed must be installed.
Boiler bonus 2024: beneficiaries The boiler bonus can be requested by those who install a new boiler when replacing it for energy savings or if the property is being renovated.
The following can apply for incentives dedicated to the purchase of a new boiler: the owner of the property subject to the intervention; the tenant.
It is necessary to keep the documents issued by the technician who carried out the boiler installation work, and it is equally essential to make the payment via traceable means.
Finally, to deduct the expenses incurred, it is essential to notify ENEA within 90 days of installing the boiler, with the information sheet of the work carried out and the energy class certification.
Boiler bonus 2024: necessary documents In order to request the tax deduction it will be necessary to keep the following documents: sworn certificate, drawn up by a qualified professional.
This document specifies the energy heating index, which must comply with the legal limits.
The document must also indicate the thermal transmittance levels before and after the intervention; certification of the boiler and thermostatic valve manufacturers, product technical data sheets and any additional documentation.
It will also be necessary to keep the following administrative documents: invoices relating to the expenses incurred; receipt of the bank or postal transfer (obligatory payment method in the case of a natural person requesting), which clearly bears as reason the reference to the 2007 financial law, invoice number and related date, in addition to the data of the applicant for the deduction and of the beneficiary of the transfer ; receipt of the sending made to ENEA (CPID code), which constitutes a guarantee that the documentation has been transmitted.
In the case of postal sending, receipt of the registered post; The documents must be sent to ENEA, according to the methods and deadlines made available on the official website.
Read also Ecobonus 2024, how does the deduction work? Guide to eligible works How to benefit from the 2024 boiler bonus After the stop of the discount on the invoice and the transfer of the credit, which allowed immediate savings for the buyer, the only way left to be able to benefit from the benefit is as a deduction (at 50%, 65% or 70%) when filing your tax return.
As regards Ecobonus and renovation bonuses, the deduction can be used in the tax return in ten annual installments of the same amount, while as regards the deduction with the 70% Superbonus, the deduction can be enjoyed in four annual installments of the same amount.
When calculating the expenses to be deducted, transport, assembly and any thermostatic valves to be applied to the radiators can also be considered.
Boiler bonus, when does it expire? At the moment what is known for sure is that 2024 is the last year in which you can benefit from the bonus for changing the boiler.
In fact, in the absence of extensions in this regard, from 2025 there will be no concessions in this regard.
When does the boiler bonus expire? If you use it with the furniture and appliances bonus, the 50% deduction on a maximum expenditure of 5,000 euros can be used for purchases made from 1 January to 31 December 2024.
If, however, you use the ecobonus or the renovation bonus the expiry of the 50% or 65% deduction is always set at 31 December 2024, when the extension of both benefits expires.

Author: A.W.M.

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