Useful vademecum by ENEA (National Energy Efficiency Agency) for deductions of 70-75% for energy redevelopment interventions on common parts of condominiums, for expenses incurred from 2017, January 1st to 2021, December 31st.
Two different types of redevelopment are:
- 70% deduction if they affect the building casing with an incidence greater than 25% of the gross dispersal surface of the building;
- 75% deduction for interventions aimed at improving winter and summer energy performance and achieving at least the average quality reported in Tables 3 and 4 of Annex 1 to the Legislative Decree 26/06/2015
(Adaptation of the Decree of the Minister for Economic Development 26/06/2009 – National guidelines for the energy certification of buildings).
The intervention to use the 70-75% ecobonus must have the following technical requirements:
- concern the common parts of condominium buildings delimiting the heated volume outside and / or unheated spaces and / or the soil and affecting more than 25% of the dispersing surface;
- configure itself as replacing or modifying existing elements;
- concern only those structures whose thermal transmittance values (U) are higher than those shown in Table 2 of Annex B to D.M. 11/03/2008 as amended by D.M. 26/01/2010;
- it may include, if the works are carried out at the same time, the replacement of the fixtures and the installation of the solar shields provided that they are inserted in the works contemplated in the same technical report and insist on the same external structures involved;
- the conditions in the “solar shadows” vademecum must be complied with in the event of solar shield installation;
- tor type 2. interventions with reference to tables 3 and 4 of the “guideline decree”, the building casing of the entire building must have low quality both for winter energy performance and for summer energy performance.
The Vademecum identifies all the documentation required to access tax deductions; it lists who can benefit from the bonus and the spending limits of € 40,000 for each real estate.