Tax deduction with 50% Ecobonus

For all taxpayers who:

• incur the expenses for energy efficiency improvements;
• own a real right over the property units that make up the building. 

It is possible for all taxpayers, instead of claiming the deductions, to opt for the credit transfer (1).

At the time of the deduction request, the buildings must be “existing,” meaning they are registered in the land registry or have a request for registration in progress, and in compliance with the payment of any taxes.

It is possible to deduct 50% of the total expenses incurred from 1st January 2023 to 31st December 2023, up to a maximum of €60,000 per property unit (2). The maximum allowable is €276.00 per square metre, excluding VAT, professional services, and additional works related to installation.

• The installation of shading systems as per Annex M (*) of Legislative Decree 311 of 29/12/2006 is eligible for tax benefits;
• they must be fixed to the building envelope and not freely mountable or dismountable by the user;
• they must protect a glazed surface;
• they can be installed internally, externally, or integrated into the glazed surface;
• they must be mobile;
• they must be 'technical' screens;
• The blackout closures can be in combinations with glazing or standalone (protruding); (1) For further details, refer to the 'Provision of the Revenue Agency of 28.08.2017' (2) If the intervention is carried out simultaneously with another intervention on the envelope (insulation and/or solar screens), the maximum overall deduction remains €60,000.