What is the ecobonus?
The 2022 Finance Law confirmed incentives, for the three-year period 2022-2024 for the renovation of buildings, aimed at energy saving. Anyone who buys a pergola or an awning that falls within the specified parameters can request a tax deduction through which the bonus will be paid over 10 years directly in their tax return.
What are sun shields?
Any covering applied to the exterior of a transparent glass surface which allows a variable and controlled modulation of sunlight is considered to be a sunshield.
The Florida products which fall within this category are:
• pergolas (Roman blinds) and bioclimatic pergolas. • vertical sun blinds • retractable awnings and roller blinds • mobile sun screens.
To qualify for the ecobonus the sun shield (roman blinds or sun blinds) must:
• be attached to the building • associated with a glass surface of the building • have a gtot value of </wpcode></wpcode></div>
Allowable expenses and limits
The expenses which are covered by the Ecobonus are: • supply and installation (including, for example, the installation of scaffolding, the hiring of the necessary installation equipment, the “transportation of the material to the installation site”, the labour for the installation, etc.); • any dismantling and disposal of similar pre-existing systems (including the disposal of materials removed to carry out the work); • provisional and ancillary works; • expenses for the professional services necessary to carry out the work as well as the necessary technical documentation, including any evaluations, site inspections, project design expenses, etc. The partial replacement of product components, such as fabric, motors, rigging, etc., are not included. Maximum tax relief is equal to 60,000€. It is possible to access the 50% reduction up to the maximum value specified in Annex I of the decree issued by the Italian Ministry for Economic Development (MISE) dated 6 August 2020 (for solar screens set at €276 per square meter, net of VAT, professional services and complementary works related to the installation and implementation of the technologies). This means that, regardless of the cost per square meter for solar shielding, a maximum of 50% of €276 per square meter (net of VAT, professional services and complementary works regarding the installation and implementation of the technologies) can be deducted.
Who can use the ecobonus
• Private individuals, including artisans and professional people • Taxpayers who have a business income (individuals, partnerships, corporations) • The holders of property rights in a specific property • Condominium residents, for work on the common areas of the condominium • Tenants • Individuals who hold property on loan • Family members living with the owner or holder of the property in question (spouse, up to third-degree relatives and up to second degree in-laws ) who bear the costs for carrying out the works • Professional associations
Solar shields can also be included in the Superbonus 110% as accessory products. This means that they must be installed in combination with one of the following qualifying procedures, which the Decreto Rilancio (Relaunch Decree) (Law n.77 of 17 July 2020 identified as essential to qualify for the 110% tax deduction Paragraph 1 Article 119 a. thermal insulation works on vertical and horizontal matt surfaces which make up the building envelope. b. works on the common parts of the buildings to replace existing winter air conditioning systems with centralized condensing systems for heating, cooling or the supply of domestic hot water. c. works on single-family buildings to replace existing winter air conditioning systems with centralized condensing systems for heating, cooling or the supply of domestic hot water. However, it will always be possible to benefit from the Superbonus 110% as a deduction, which in turn can be transferred to credit institutions.