The renovation of a property is an adventure, this year thanks to the innovations introduced by the DLRilancio it could become an interesting solution for those wishing to invest in real estate.
In fact, a super eco-bonus and sismabonus arrives, valid for works carried out from July 1, 2020 until the end of 2021. In order to take advantage of the super bonus, the improvement of the energy class must be guaranteed, which must be demonstrated with the Certificate of Performance Energetics (Ape), issued by a qualified technician.
Three interventions covered by the 110% tax credit:
thermal insulation, which must affect more than 25% of the gross dispersing surface of the building, for a maximum threshold of 60,000 euros multiplied by the number of building units.
interventions on the common parts of buildings to replace existing winter air conditioning systems with centralized systems for heating, cooling or the supply of condensing domestic hot water, with efficiency at least equal to class A, with heat pump. The maximum expenditure ceiling is 30,000 euros multiplied by the number of real estate units that make up the building and is also recognized for expenses related to the disposal and remediation of the replaced system;
interventions on single-family buildings to replace existing winter air conditioning systems with systems for heating, cooling or the supply of domestic hot water with heat pumps, including hybrid or geothermal systems. The maximum cost is 30,000 euros and is also recognized for expenses related to the disposal and remediation of the replaced system.
In addition to these, there are the so-called "driving" interventions, that is, only one of these is enough to bring to 110% the relief in which other interventions can enter:
the assembly of solar panels;
the assembly of energy accumulators connected to solar panels;
the interventions envisaged by the old eco-bonus;
the construction of the columns to charge the batteries of electric cars.
The Relaunch allows a deduction also for second homes (excluding luxury ones) that can be divided over 5 years, and no longer 10, even with the possibility of assigning the credit or having the discount on the invoice.
To find out more, you can consult the full text of the decree.