What are Eco bonus, Sisma bonus and Super bonus – Studio Romizi, renovation and sale of villas in Umbria

ECOBONUS, SISMABONUS, SUPERBONUS…

The May 2020 Relaunch Decree introduced the facility called “Super bonus” with which energy efficiency works can be carried out in private and condominium buildings, taking advantage of a 110% deduction in 5 years …
… it already seems so complicated?
So let’s try to clarify and explain to you in the simplest possible way what are the italian government incentives currently present that will allow you to renovate your property with great economic benefits!

What “bonuses” exist for construction works in 2020?

Eco Bonus 65%

Eco Bonus at 65% in 10 years
(Expires 12/31/2021)

The Eco Bonus is the incentive for the energy efficiency of buildings that already existed before the May 2020 Relaunch Decree.

Deduction: 65%
Years of use: 10
Limit deduction per housing unit: € 60,000
Transferable deduction and applicable invoice discount
Facilitated interventions: Insulation interventions of the dispersing surfaces of buildings

Example:

Mario Rossi has a house where he wants to create an internal insulation in order to have less winter heating costs and greater living comfort.
The estimated cost of the intervention is € 60,000 which Mr. Rossi will pay with his own funds.
Thanks to the Eco Bonus, Mr. Rossi will have a deduction (reduction) of the taxes paid of € 39,000.
This deduction will be applied in 10 annual installments of € 3900 each.

If Mr. Rossi, not having or unwilling to use his own funds, wishes to make use of the “credit transfer”, he can refer to a credit institution or a company carrying out the work that can apply a 65% discount on the invoice.

Super Eco Bonus 110%

Super Eco Bonus at 110% in 5 years
(Expires 12/31/2021)

The Super Eco Bonus is the incentive on the energy efficiency of buildings introduced by the Relaunch Decree of May 2020. Here are the characteristics:

Deduction: 110%
Years of use: 5
Limit deduction per housing unit: € 50,000 for insulation interventions, € 30,000 for plant engineering interventions
Transferable Deduction and Applicable Invoice Discount: Yes
Facilitated interventions: Insulation interventions of the dispersing surfaces of buildings (at least 25% of the total dispersing surface), renewal interventions on existing systems (Construction of a new heating system, new boiler, photovoltaic system, etc.)

Example:

Mario Rossi has a house to which he wants to build an internal coat and a new heating system in order to have less winter heating costs and greater living comfort.
The cost of the planned intervention is € 50,000 which Mr. Rossi will pay with his own funds.
Thanks to the Super Eco Bonus, Mr. Rossi will have a deduction (reduction) of the taxes paid of € 55,000.
This deduction will be applied in 5 annual installments of € 11,000 each.

Bonus ristrutturazione 50 %

50% Restructuring Bonus in 10 years
(Expires on 31/12/2020 unless extended)

The Restructuring Bonus is the incentive on the renovations of a private or condominium building, this incentive already existed before the May 2020 Relaunch Decree.

Deduction: 50%
Years of use: 10
Limit deduction per housing unit: € 48,000
Transferable deduction and applicable invoice discount
Facilitated interventions: Ordinary maintenance, Extraordinary maintenance, Restoration and conservative rehabilitation, Building renovation

Example:

Mario Rossi has a house to which he wants to create new internal divisions and redo a new floor.
The estimated cost of the intervention is € 40,000 which Mr. Rossi will pay with his own funds.
Thanks to the Restructuring Bonus, Mr. Rossi will have a deduction (reduction) of the taxes paid of € 20,000.
This deduction will be applied in 10 annual installments of € 2000 each.

The incentive can be combined with the Eco Bonus or Super Eco Bonus

Bonus Facciate 90%

Facade Bonus at 90% in 10 years
(Expires on 31/12/2020 unless extended)

The Facade Bonus is the incentive for interventions in the visible facades of buildings located in historic centers and areas of completion of the PRG, this incentive already existed before the May 2020 Relaunch Decree.

Deduction: 90%
Years of use: 10
Limit deduction for housing unit: No limit
Transferable deduction and applicable invoice discount
Facilitated interventions: Interventions, including those of only cleaning or external painting, aimed at the recovery or restoration of the external facade of existing buildings (balconies, friezes and ornaments included)

NB: Applies only to facades VISIBLE from the public street and located in homogeneous areas A and B (historic centers and completion areas) of the General Town Plan

Example:

Mario Rossi wants to restore the facade of his house.
The estimated cost of the intervention is € 60,000 which Mr. Rossi will pay with his own funds.
Thanks to the Facade Bonus, Mr. Rossi will have a deduction (reduction) of the taxes paid of € 54,000.
This deduction will be applied in 10 annual installments of € 5400 each.

If Mr. Rossi, not having or unwilling to use his own funds, wishes to make use of the “credit transfer”, he can refer to a credit institution or a company carrying out the works that can apply a 90% discount on the invoice.

The incentive can be combined with the Eco Bonus or Super Eco Bonus

Sisma Bonus