In recent years, energy retrofitting has become a highly topical issue. When discussing energy retrofitting, we refer to a series of interventions aimed at improving energy efficiency, reducing consumption, and emissions of pollutants from a building. Energy efficiency works target both the building’s structure and its systems. Let’s take a closer look at what energy retrofitting is, which interventions fall under this definition, what tax benefits are available for such works, who is entitled to them, and how to obtain them.
Energy Transition and Energy Retrofitting
Most of the energy humans consume is related to their homes. Unfortunately, it is only in recent years that we have become aware of the ecological footprint of our homes, the impact they have on the environment, and the global consumption of resources. Only recently has the idea of building and living in an eco-sustainable way begun to spread. The situation is very complex in our country as well, since a significant portion of Italian properties was built before the 1970s. As a result, a large part of the buildings in our territory today are still far from the most modern energy-saving criteria. The situation can be improved through the energy retrofitting of existing buildings, identifying and resolving various issues. This is one of the best times to do it.
What are the Energy Retrofitting Works
The works that fall under the category of energy retrofitting include those concerning:
- Thermal improvement of the building
- Installation of solar panels
- Replacement of air conditioning systems
- Works to reduce the energy demand for heating
- Purchase and installation of solar shading
- Purchase and installation of winter air conditioning systems powered by biomass fuels
- Replacement of winter air conditioning systems with hybrid devices featuring an integrated heat pump and condensing boiler
What are the Tax Incentives for Energy Retrofitting Interventions
There are several tax incentives dedicated to energy retrofitting works on existing buildings, among which we can mention the Superbonus 110% (reduced to 90% from 2023) and the Ecobonus. Through these bonuses, it is possible to deduct a significant portion of the expenses incurred from IRPEF and IRES.
To access the incentives, it is essential that the interventions are carried out on real estate units and existing buildings, of any cadastral category (even rural), including buildings instrumental for professional or business activities. The deductions do not apply to the construction of new buildings. However, they do apply in the case of demolition and reconstruction with or without expansion. However, the expense incurred on the expanded part will be excluded from the deductions.
Which Interventions are Eligible for a 90% Deduction
From 2023, it is possible to deduct 90% of the expenses incurred for significant energy retrofitting interventions, carried out on both primary and secondary homes. These interventions are also called “driving” and correspond to the implementation of:
- Heating systems in exclusive ownership
- Condominium heating systems
- Thermal insulation
Which Interventions are Eligible for a 65% Deduction
Among the interventions that allow for a 65% deduction, we can include:
- Replacement of winter air conditioning systems with systems equipped with condensing boilers of efficiency equal to product class A with the installation of new latest-generation thermostatic systems, belonging to classes V, VI, or VIII.
- Replacement of winter air conditioning systems with hybrid devices featuring an integrated heat pump and condensing boiler.
- Replacement of old winter air conditioning systems with condensing air generators.
- Purchase and installation of micro-cogenerators to replace existing systems with a maximum deduction ceiling of 100,000 euros. To qualify for the incentive, the intervention must guarantee a 20% primary energy saving.
- Replacement of winter air conditioning systems with high-efficiency heat pumps and low-enthalpy geothermal systems
- Replacement of traditional water heaters with heat pump water heaters
- Purchase, installation, and commissioning of building automation devices controllable remotely
- Interventions on opaque vertical structures (walls) and opaque horizontal structures (roofs and floors)
- Installation of solar thermal panel systems for water heating
Which Interventions are Eligible for a 50% Deduction
- Purchase and installation of windows including solar shading and frames, external doors, and entrance doors;
- Replacement or installation of a winter air conditioning system with biomass generators with deductions up to €30,000.
A 50% deduction becomes possible by also accessing the Renovation Bonus 50% Tax Deductions. If you are considering the energy retrofitting of the house you want to renovate, contact us for a turnkey renovation. Get your free and no-obligation quote now.
