Tax Concessions for Building Renovations


The Tax Opportunities related to the Energy Redevelopment of Buildings


In order to allow the modernization, restructuring and energy efficiency of the building stock, the Italian Government through the Ministry of Economic Development has issued a series of Law Decrees in recent years, including the Legislative Decree n. 34 of 19 May 2020 (so-called “Relaunch Decree”) and the D.L. of 6 August 2020 (Ministerial Decree “Technical Requirements relating to Eco Bonus Eligibility”) which extended a series of Tax Benefits to Owners of Real Estate Units for Building Restructuring and Energy Redevelopment.

The Categories of Tax Benefits

Among the existing tax breaks, the most applied are the following:

  1. 50% Bonus: as a Home Bonus, Eco Bonus and Earthquake Bonus for Building Restructuring
  2. Bonus 65%: as an Eco Bonus for Single Real Estate Units, Entire Building and Common Parts
  3. Bonus 90%: as a Facade Bonus for the Recovery or Restoration of the External Facades of the Buildings
  4. Super Bonus 110%: as Thermal Efficiency and Anti-seismic Interventions

With regard to the latter type of tax relief, it is necessary to distinguish between “Driving” and “Trailed” Interventions. The first include the construction of the “Thermal Coat” (external protection cavity of the Building), the installation of “Photovoltaic Panels” (to produce Electricity through Solar Energy) and the replacement of the Winter Air Conditioning System (Boiler), in addition to the “Structural Interventions for Bonus Earthquake” (eg: Roof). The latter include, by way of example, the change of doors and windows (doors and windows) and the placement of solar shading (shutters or insulating glass that prevent heat dispersion outside the home).

The 110% discount applies in compliance with the latter being implemented jointly with the former.

Our Services related to the Tax Benefits in question

G&G Consulting Professionals provide assistance in:

  • Preparation and Telematic Sending of Communications regarding access to tax deductions as part of the facilities related to the energy upgrading of buildings (Bonus 50%, 65%, 90% etc.).
  • Preliminary and Development Activities of Practices relating to access to 110% tax deductions as part of the concessions relating to the “Super Bonus”, with the affixing of the compliance visa and preparation and electronic submission of the related communications to the Revenue Agency.