Policy Context & Overview
Short Answer: The Ecobonus provides tax deductions over a 10-year period for energy efficiency renovations that do not qualify for the higher-rate Superbonus.
The Italian Ecobonus is a long-standing tax incentive designed to improve the energy efficiency of existing buildings. Unlike the Superbonus, which requires deep retrofits and a minimum two-class energy improvement, the Ecobonus supports smaller, individual upgrades. This makes it an ideal option for homeowners who want to replace their old heating system, upgrade their windows, or install solar thermal panels without undertaking a major home renovation.
Tax Deduction Rates
The percentage of cost you can deduct from your taxes depends on the type of upgrade:
| Eligible Upgrade | Tax Deduction Rate | Maximum Deduction Cap |
|---|---|---|
| Window Replacement & Solar Shading | 50% | €60,000 |
| Biomass Boilers | 50% | €30,000 |
| Condensing Boilers (Class A) | 50% (increases to 65% with advanced controls) | €30,000 |
| Air Source Heat Pumps | 65% | €30,000 |
| Solar Thermal Collectors | 65% | €60,000 |
All deductions are split equally and claimed over a 10-year period on your annual tax returns.
Eligibility Criteria
- Property State: The property must be an existing, registered building (nuova costruzione is excluded). The property must already have a functioning heating system installed.
- Payment Method: All invoices must be paid using a traceable bank transfer format designed specifically for tax deductions (Bonifico Parlante).
- Documentation: Technical specifications and energy certificates must be submitted to ENEA within 90 days of completing the works.
Step-by-Step Application Guide
- Request Quotes: Contact qualified technicians to supply and install approved equipment.
- Pay via Bonifico Parlante: Complete the payment using your bank's specialized tax transfer option, referencing the law code and contractor's VAT number.
- Collect Technical Docs: Obtain the manufacturer's energy certification sheet and the installer's declaration of conformity.
- File with ENEA: Submit the technical report online via ENEA's portal within 90 days.
- Deduct on Taxes: Provide the bank transfer receipts and ENEA code to your tax accountant (CAF) to apply the deductions.
Frequently Asked Questions
- Q: Can a landlord claim the Ecobonus?
- A: Yes. The Ecobonus is available to both private individuals and corporate entities that own or lease commercial or residential properties in Italy.
- Q: Do I need an engineer to sign off on simple window replacement?
- A: For simple window replacements, a detailed engineer's report is often not required; a compliance statement from the window manufacturer verifying the thermal transmittance limits (U-value) is sufficient.