On 14 February 2022, the Ministry for Ecological Transition issued the decree with the parameters for the asseverations of congruity of the expenses eligible for building bonuses under Article 119, paragraphs 1 and 2, of the Relaunch Decree (34/2020).
The measure follows the analysis of ENEA (National Agency for New Technologies, Energy and Sustainable Economic Development) on the use of Superbonus and Ecobonus in 2021, the increase in the cost of materials and in the rate of inflation.
The decree will come into force 30 days after its publication in the Official Gazette.
Let's see what it is in detail.
TYPES OF INTERVENTIONS
The decree indicates the maximum eligible costs for each macro-category of intervention:
* energy requalification;
* roof insulation;
* floor insulation;
* perimeter wall insulation;
* replacement of transparent closures, including frames;
* installation of solar shading systems and/or mobile shading, including any automatic adjustment mechanisms;
* solar installations and collectors;
* heating installations with condensing water boilers and/or condensing air heaters;
* installations with micro-cogenerators;
* heat pump installations;
* systems with hybrid systems;
* plants with heat generators powered by biomass fuels;
* installations of domestic hot water production with heat pump water heaters;
* installation of building automation technologies.
In particular, by "energy requalification works" we mean those identified in art. 2, paragraph 1, letter a), of the ministerial decree of 6 August 2020 (the so-called "Ecobonus Technical Requirements Decree"), i.e. the global energy requalification works referred to in paragraph 344, art. 1, law 296/2006, carried out on existing buildings or individual building units.
These works must also be carried out in the climatic zones A-F mentioned in the decree.
MAXIMUM ELIGIBLE COSTS
In Annex A the decree sets out the specific maximum costs for each intervention indicated in the macro-category to which it belongs.
The ceilings of the new decree are about 20% higher than those identified in the MISE decree of 6 August 2020. Accepting the requests of the trade associations, the following expenditure items have been excluded from the tables in the decree:
. VAT;
. professional fees;
. installation costs;
. decommissioning costs;
. labour costs.
The ceilings will be updated by 1 February 2023 and every year thereafter.
For the items not listed in the decree, the criteria already prepared by the Regions and Autonomous Provinces, by the lists of the Chambers of Commerce and by the DEI price lists will continue to be applied.
SCOPE OF APPLICATION
The MITE decree applies in the following cases:
a) Superbonus 110% and bonus for energy efficiency of buildings (art. 119, paragraphs 1 and 2, of the Relaunch Decree);
b) interventions, indicated in Annex I of the MITE decree, which require the asseveration of a qualified technician;
c) energy efficiency measures indicated in Article 14 of Legislative Decree 63/2013, other than those referred to in letter b), in the presence of the options indicated in Article 121 of the Relaunch Decree (discount on the invoice and transfer of credit).
Simplifying, the "minor" bonuses that must take into account the MITE decree are the Ecobonus, the Renovation Bonus, the Sismabonus and the Facades Bonus.
The provisions of the decree also concern interventions for which the application for the building permit, where necessary, was submitted after the date on which the decree came into force.
ASSEVERATION
The professional certifies the existence of the conditions for the recognition of the deduction.
The asseveration, on the other hand, consists in the certification, by a qualified technician, that the expenses admitted to the deduction are consistent with the parameters indicated in the decree.
The technician must attach to the affidavit the estimated metric calculation indicating the specific maximum costs for each type of intervention.
If these costs are higher than the eligible costs defined by the decree, the deduction is applied within the maximum limits.
For interventions that are not mentioned in the MITE decree, the asseverations will be carried out on the basis of the lists already prepared by the Regions and Autonomous Provinces, the Chambers of Commerce and the DEI price lists.
Would you like to undertake work to improve the energy efficiency of your home but have no idea what the deductible costs are?
Contact us to arrange an appointment with one of our technicians.
