No Ecobonus if renewables are "mandatory" by law

The clarification comes from ENEA, the National Agency for New Technologies, Energy and Sustainable Economic Development to which tax payers must send documentation relating to the work carried out before being able to request the tax incentive. In a FAQ containing several questions and doubts about the Ecobonus, the agency explains that for certain types of renovations the tax relief cannot be granted, unless a precise clause is respected.

Specifically, the ENEA refers to theAnnex 3 of the Legislative Decree n. 28 of 2011, which specifies that in the case of new buildings or buildings subjected to major renovations (we will see shortly what is meant by this definition), there must be systems for producing energy from renewable sources that guarantee the coverage of 50% of the expected consumption of domestic hot water, the cooling and heating of the apartment. In short, when building a new home or renovating it significantly, the plants for the production of energy from renewable sources (such as solar thermal panels) they are mandatory by law.

And, as we read in paragraph 4 of article 11 of the same decree law, "Installations powered by renewable sources made for the purpose of fulfilling the obligations set out in Annex 3 of this decree access the state incentives provided for the promotion of renewable sources, limited to the portion exceeding that necessary for compliance with the same obligations" . Therefore, the tax benefits provided by the Ecobonus can be obtained only if they allow more than 50% of the apartment's needs to be covered. And the relief will be granted only for the expenditure for the "excess quota" the restriction provided by law.

Since the Ecobonus is granted in the event of restructuring works with energy efficiency interventions, it remains to understand what Legislative Decree 28/2011 means when it speaks of significant restructuring. It is explained by ENEA in the FAQ published on the site. For the agency, there is talk of significant renovation when the buildings are demolished and rebuilt or when the works cover an area of ​​more than 1,000 square meters.

In short, if you are going to put in place "massive" renovations you may not even be able to enjoy the Ecobonus.