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Energy Efficiency Incentives: Means and Advantages
Energy optimisation is a focal point in policies aimed at promoting sustainable development and mitigating environmental impact. Incentives to promote energy efficiency interventions play a crucial role in motivating public institutions, businesses and individual citizens to invest in more environmentally sustainable solutions.
There are three main tools that drive this towards efficiency:
- Tax rebates;
- Thermal account for public bodies, businesses and citizens, promoting energy efficiency and encouraging the use of renewable sources;
- White Certificates (TEE - Energy Efficiency Certificates), which provide incentives to energy and natural gas production and distribution companies that achieve specific energy saving targets.
Tax Rebates
Tax breaks for energy optimisation interventions, commonly known as ecobonuses, are governed by Article 14 of Legislative Decree 63/2013. These discounts, applicable to IRPEF or IRES, are granted for interventions that improve the energy efficiency of existing buildings.
The discounts, distributed in 10 equal annual installments, vary depending on whether the intervention concerns a single or condominium real estate unit and the year in which it was carried out.
An essential requirement to take advantage of these benefits is that the interventions are carried out on existing properties, regardless of the cadastral category, including those used for commercial or professional purposes.
The ecobonus provides a discount of 50% or 65% depending on the type of intervention. However, if the intervention concerns common parts of the condominium, the IRPEF discount can vary from 70% to 75%.
50% deductible interventions
The 50% discount applies to interventions such as:
Replacement of winter heating systems with class A condensing boilers;
Purchase and installation of windows with sun screens;
Installation of winter heating systems powered by combustible biomass and more.
65% deductible interventions
The 65% discount applies to interventions such as:
- Replacement of winter heating systems with hybrid appliances;
- Partial or total replacement of winter heating systems with condensing hot air generators;
- Installation of micro-cogenerators to replace existing plants, with a maximum discount limit of 100,000 euros, provided that the intervention produces primary energy savings of 20% or more;
- Replacement of winter heating systems with condensing boilers and optimization of the distribution system;
- Installation of high-efficiency heat pumps and low-enthalpy geothermal systems;
- Replacement of traditional water heaters with heat pump water heaters;
- Installation of multimedia devices for the remote control of heating systems; Energy requalification of existing buildings;
- Interventions on vertical and horizontal opaque structures of existing buildings;
- Installation of solar thermal systems for the production of hot water.
To effectively manage energy optimization interventions and benefit from the tax rebates provided, it is advisable to use specialized software that simplifies the management of practices, ensuring regulatory compliance and the correct compilation of the necessary documentation.