The Window and Door Bonus 2023 has been confirmed by the latest Budget Law, included in the list of building interventions aimed at improving energy efficiency, and more. The replacement or improvement of windows and doors falls under the standard 50% Ecobonus, and not only that. You can also access incentives for modifying and replacing windows and doors within the context of the 50% Renovation Bonus tax deductions and the Security Bonus.
Replacing or Modifying Windows and Doors with the 50% Ecobonus
By modifying or replacing windows and doors, you can access the 50% Ecobonus, provided that you replace or modify existing windows and doors, rather than installing new ones. Essentially, the bonus is recognized if you improve the property’s performance in terms of energy efficiency. The modified windows and doors must enclose a heated volume towards the outside or unheated spaces, ensuring a thermal conductivity value less than or equal to the limit set for the climate zones of different areas. The incentive includes improvements to doors, windows, French doors, shutters, roller shutters, and awnings (facing north). The maximum deduction expense cap is 60,000 euros per property unit, divided into ten equal annual installments. It will be possible to access this incentive until December 31, 2024.
Documentation to Access the 50% Ecobonus
To access the 50% Ecobonus, you must submit the “intervention description form” to ENEA within 90 days of completing the renovation work. The submission is done electronically by visiting the website detrazionifiscali.enea.it. This form must be prepared by an engineer, architect, surveyor, or a professional registered with the professional association, i.e., a qualified technician. In the case of interventions on a single property unit, it can also be prepared directly by the beneficiary.
Upon submitting the communication, you will receive a summary, which should be signed and kept for potential audits. Along with the intervention description form, you should also keep:
- invoices and payment receipts made through traceable bank transfers;
- the supplier’s and installer’s declaration of compliance with legal requirements;
- the declaration of compliance with cost maximums;
- product technical sheets and CE marking with related performance declarations.
Replacing or Modifying Windows and Doors with the 50% Renovation Bonus
It is possible to deduct expenses for the purchase and installation of windows and doors by using the 50% Renovation Bonus. The renovation bonus includes, in fact, changes in material or type of window or door, as well as the replacement of external windows, doors, and shutters with roller shutters. To benefit from the bonus, you must carry out building interventions such as:
- building renovation
- restoration and conservative renovation
- extraordinary maintenance
- ordinary maintenance, working on common parts of the building
The maximum expense cap is 96,000, to be divided into ten equal annual installments. The expenses must be incurred no later than December 31, 2024.
Documentation to Access the 50% Renovation Bonus
In this case as well, you will need to submit the intervention description form to the official ENEA website within 90 days of completing the work. In addition to this, you will need to present and keep:
- the certification produced by a qualified technician (which can be completed by the beneficiary alone if the request is only for a single property unit)
- invoices related to the expenses incurred
- receipts of traceable bank transfers
- product technical sheets, with related CE marking as a copy of the Energy Performance Certificate
- The assembly resolution approving the execution of works with a thousandth table
- The declaration of consent to the work by the owner of the structure.
Replacing or Modifying Windows and Doors with the Security Bonus
Interventions for replacing or modifying windows and doors are also included in the Security Bonus. The incentive includes the purchase and installation of both active and passive security systems for the property. These can include the purchase and installation of windows and doors with shatterproof glass, grilles, security shutters, blinds, alarm systems, and video surveillance systems. The deduction corresponds to 50% of the expense on a maximum cap of 96,000€, divided into 10 equal annual installments. You can apply for the bonus until December 31, 2024.
Documentation to Access the Security and Windows Bonus
To access the Security Bonus, you must keep all documentation related to the work carried out and the related payments. Payments must be made through traceable methods, such as credit or debit cards and traceable bank transfers. The work must be carried out on residential property units.
Are you thinking about renovating your home and replacing the windows and doors? Would you like to know in detail which tax deductions you could access? Contact us now for professional advice; one of our architects will be with you for a free, no-obligation on-site inspection within 48 hours of your request.
