Ecobonus at 110% and TRANSFER OF CREDIT

Thanks to the 110% Superbonus, those who carry out a renovation until 30 June 2022 can count on a 110% deduction of the costs incurred for interventions that improve the energy efficiency of buildings and reduce the seismic risk. What you need to know about the admitted jobs and the necessary requirements, with all the practical information and the answer to some frequently asked questions. 

When you can use the superbonus

The interventions that give the right to the 110% deduction are substantially of two types and can concern both the single real estate unit and the condominium, in any case new constructions are excluded, in fact the properties subject to the intervention must already exist and have functioning or reactivable air conditioning system. In fact, major interventions that improve the thermal performance of the building and those aimed at reducing the seismic risk are facilitated, according to a precise scheme confirmed by the Revenue Agency. Let's see in detail the list of so-called "driving" jobs:

  • Thermal insulation interventions of opaque inclined, vertical and horizontal surfaces (delimiting the heated volume, towards the outside, the unheated rooms or the ground, including the roof) affecting the building envelope with an incidence greater than 25 % of the gross dispersing surface of the building or real estate unit located inside multi-family buildings that is independent and has independent access to the outside. Roof insulation interventions are among those facilitated, in fact, the gross dispersing surface is not limited exclusively to any local attic. The deduction is for a maximum cost of 40,000 euros multiplied by the number of real estate units that make up the building for buildings consisting of 2 to 8 units. If the building has more than 8 residential units, the maximum cost is lowered to 30,000 euros per unit. For single-family buildings or condominium apartments but with independent access to the outside, the maximum deductible expense is 50,000 euros.
  • Condominium interventions for the replacement of existing winter air conditioning systems with centralized systems for heating, cooling (if reversible heat pumps are installed) and for the production of domestic hot water. Centralized systems must be equipped with:
    - condensing heat generators, with efficiency at least equal to class A;
    - 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 work in combination with each other;
    - micro-cogeneration systems that lead to primary energy savings (PES) of at least 20%;
    - solar collectors;
    - the connection to district heating is also allowed exclusively for mountain municipalities.
    The deduction is also due for the costs of disposal or reclamation of the replaced system, for the replacement of the existing collective flue with multiple or new collective flue systems compatible with condensing appliances, for the costs related to the adaptation of distribution systems such as pipes, emission such as heating and regulation systems such as probes, thermostats and thermostatic valves. The maximum expense to take advantage of 110% is 20,000 euros multiplied by the number of real estate units that make up the building for buildings up to 8 units. If the units are more than 8, the maximum thickness for each is lowered to 15,000 euros.
  • Interventions on single buildings (or on the real estate unit located inside multi-family buildings that are independent and have independent access to the outside) for the replacement of existing winter air conditioning systems with systems having the same characteristics as those just seen for condominium interventions, with the addition of biomass boilers with emission performance at least equal to the 5-star quality class for non-methanized areas. The deduction is also due for the costs of disposal or remediation of the replaced system. The maximum expense to take advantage of 110% is 30,000 euros. 
The super bonus of 110% is also due for some interventions that are carried out jointly with at least one of those just seen and which are therefore defined as "trailed". It is necessary to pay attention to the date of execution of these works, in fact, they can obtain the deduction increased by 110% only if carried out in the time interval from the start date to the end of the work of the so-called driving interventions. In particular, the superbonus for:
  • other energy redevelopment works, the 110% deduction is also due on these works within the cost limits relating to the latter;
  • the installation of infrastructure for charging electric vehicles in buildings with varying spending limits. In fact, the maximum cost is 2,000 euros for single-family buildings or for real estate units located inside multi-family buildings that are functionally independent and have one or more independent access from the outside;
  • 1,500 euros for multi-family buildings or condominiums that install a maximum number of eight columns and 1,200 euros for multi-family buildings or condominiums that install more than eight columns. The benefit refers to a single charging column per real estate unit;
  • installation of photovoltaic systems connected to the electricity grid and integrated storage systems or photovoltaic solar systems on pertinent structures of buildings;
  • interventions aimed at the elimination of architectural barriers, relating to lifts and freight elevators, to the creation of every tool that, through communication, robotics and any other means of more advanced technology, is suitable for promoting internal and external mobility to the home for severely disabled people or people over 65 years of age.

Epower does all this by offering a "TURNKEY" service -

We take care of everything starting from the preliminary investigation, inspections, works and ESPECIALLY of the payment.

You are left with the renovated house without spending a single euro and we will take care of the rest with your CREDIT TRANSFER