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Are you about to buy a house that needs renovation, or maybe you want to redevelop your property to put it on the market? Let's see how to access the Superbonus 110 for fixtures, the tax relief that allows you to recover a 110% tax credit to replace windows, doors, and doors.
The 2020 Relaunch Decree introduced a tax relief—the so-called Superbonus—which increases the deduction rate to 110% of expenses incurred between July 1, 2020, and December 31, 2021 for specific construction work. Specifically, with this support, you can cover various renovation projects for energy efficiency and seismic improvement.
Thanks to the 2021 budget law, you have until June 30, 2022 to request the Superbonus and integrate it with the Sismabonus, the Ecobonus, and the deductions for the recovery of building assets.
To help you clarify all the new features, we'll provide you with a brief overview of the latest developments. provided for by the 2021 Budget Law, we at Casavo have prepared a complete guide entirely dedicated to the Superbonus 110 for fixtures.
What we talk about in this article:
- Superbonus 110 fixtures: what it includes
- What are the requirements to access the Superbonus?
- How the bonus varies based on Italy's climate zones and fixtures
Superbonus 110 fixtures: what does it include
The Superbonus allows you to access a gross tax deduction for earthquake-proofing and energy efficiency improvements. To obtain it, you must carry out these works on detached homes (which are part of multi-family buildings but with independent access to the outside), shared portions of buildings, or individual real estate units.
The benefit is worth 110% of the expenses for the recognized interventions and is divided into five annual installments for expenses incurred by December 31, 2021, or into four annual installments for those incurred in 2022. Please note: this does not refer to the start of the work, but to the date of actual payment - in the case of natural persons and non-commercial entities - or the date of completion of the service - in the case of sole proprietorships, companies and commercial entities.
If you are about to replace the windows and locks of your home, here is some good news: this is one of the interventions recognized by the Relaunch Decree as energy requalification. The Ecobonus already provides a tax deduction ranging from 50% to 85% of the costs incurred. With the Superbonus, you even have the possibility of obtaining a benefit equal to 110% of the expenses incurred even for the replacement of fixtures.
Furthermore, with the new budget law, from February 2021 you have two alternatives to the direct use of the tax deduction: the invoice discount and the credit transfer.
In the first case, the value of the benefit is advanced to you as a discount applied by the suppliers of the goods or services related to the interventions you carry out. In the second case, the amount of the deduction is converted into a credit that you can transfer to suppliers, other parties (professionals, businesses, or companies) or credit institutions.
What are the requirements to access the Superbonus?
Before getting started, keep in mind that there are different requirements to access the Superbonus 110 fixtures. For greater simplicity, we have grouped them according to the nature of the applicant, the type of work to be carried out and the final impact of the interventions.
First of all, to request the bonus you must fall into one of these categories:
- natural persons who own or hold the property, outside the exercise of business, arts and professions;
- natural persons who own or co-own (with other natural persons) properties consisting of 2 or 4 units separately registered, outside the exercise of business, arts and professions;
- condominiums;
- IACP (Autonomous Institutes for Public Housing) or entities identified as “house providers” by European legislation;
- housing cooperatives with undivided ownership;
- ONLUS, social promotion associations and voluntary associations;
- amateur sports companies or associations, only for work on buildings or parts of buildings used as changing rooms.
To access the benefit, you are also required to carry out at least one of the so-called driving or main interventions:
- thermal insulation of the exterior of buildings, which also includes roof insulation;
- replacement of winter air conditioning systems in the common areas of the property, in single-family buildings or in functionally independent multi-family buildings;
- anti-seismic improvement interventions that fall within the Sismabonus regulations.
Along with the driving works, you also have the possibility of carrying out additional interventions, called “driven”, and of including their costs in the calculation of the value of the bonus. The following interventions are considered driven:
- energy efficiency included in the so-called “Ecobonus”;
- elimination of architectural barriers;
- installation of infrastructure for charging electric vehicles inside buildings;
- installation of photovoltaic systems connected to the electricity grid or to a storage system (the installation of which is included among the deductible expenses).
Always remember that seismic improvement interventions must comply with the new Technical Standards for Construction and allow an assessment of the Seismic Risk Class according to the indications of the Guidelines of Annex A of Ministerial Decree 65/2017.
For energy requalification interventions, however, it is necessary to comply with the technical requirements defined by the Ecobonus regulation to obtain a jump of at least two categories in the new APE certificationat the end of the works.
The replacement of fixtures is considered as a driven intervention aimed at improving the energy efficiency of the building. In particular, you have the possibility of requesting the Superbonus 110 for all types of windows and doors (including gates and doors) that ensure an improvement in energy efficiency compared to those previously installed.
Also pay attention to the specific requirements for work on windows and doors, which must:
- replace existing elements;
- be carried out in heated rooms to protect them from the outside or from unheated rooms;
- guarantee a thermal transmittance (declared by the manufacturer) equal to or lower than the legal value.
Beware of the catch! Unless you carry out insulation work and remove architectural barriers, you are not allowed to install windows larger than the previous ones.
If you meet these conditions, you are therefore able to request tax deductions on various expenses, such as:
- insulation or replacement of window frames that comply with the thermal transmittance limit values established for windows including frames;
- purchase and installation of windows including frames or entrance doors;
- replacement or integration of glass elements;
- purchase and installation of shutters, roller blinds, shutters and related accessories, if replaced together with the fixtures.
But the topic doesn't end here...
How the bonus varies based on the climatic zones of Italy and fixtures
The most important advice we want to give you is: watch your expenses carefully! The Relaunch Decree has in fact imposed a ceiling of €54,545 on payments for the replacement of fixtures. The MISE Decree of October 2019 then changed the situation again: as of today, the ceiling must be calculated in relation to the square meter, the elements replaced and the climate zone of your municipality.
Climate zone Windows only Windows + Drawers + Blinds Sun shading only Blinds only A, B, C 550€/m2 650€/m2 230€/m2 100€/m2 D, E, F 650€/m2 750€/m2 230€/m2 100€/m2
Regarding the zona climate, there’è correspondence with the physical transmittance values that new windows must not exceed to allow you to obtain the Superbonus 110 fixtures.
CLIMATE ZONE U (W/M²K) A 2.6 B 2.6 C 1.75 D 1.67 E 1.30 F 1.00
Here's one last tip not to be overlooked: to benefit from the tax deduction, payment for the replacement of fixtures (and for eligible interventions in general) must be made via speaking bank transfer. Consult your bank or the nearest post office. Click here to receive more information on this type of payment.
If you plan to redevelop your home to put it back on the market, you might be interested in knowing the price of the property before and after the works eligible for the Superbonus 110. Contact us to receive a quick and accurate valuation of your home!
