The good news awaited by many people has arrived: theBudget Law for 2019 has also renewed for this year the so-called“Ecobonus”, i.e. the robust tax deductions intended for renovation works and increased energy efficiency of one's home, with some changes to the IRPEF percentages to be discounted.

Consequently, the Ecobonus can be used by the taxpayer for the purchase of anawning or a pergola as they are considered tools that increase energy efficiency in a home, while at the same time reducing the consumption of methane for heating and electricity.

The extension of the Ecobonus is currently valid until 31 December 2019. Together with the extension, the Budget Law also provided for a facilitation for the less well-off to access the Ecobonus, through the establishment of the so-calledEcoprestito , which allows the payment of expenses relating to an intervention envisaged by the Ecobonus thanks to a subsidized rate loan.

But whatwhat does the 2019 Ecobonus provide? per il contribuente? Vediamolo nel dettaglio:

•Boiler Bonus: the deduction due can vary from 0% up to 65% based on the type of performance of the boiler purchased , so the lower the consumption and polluting emissions, the greater the deduction will be. For example, those who purchase a class A boiler equipped with thermoregulation valves will be entitled to a 65% IRPEF deduction, if it is without thermoregulation valves they will be entitled to a 50% deduction, if the boiler is below class A it is not is entitled to any deduction.

•Mosquito Net Bonus: anyone who purchases a mosquito net or an anti-insect curtain equipped with sun screening is entitled to a deduction IRPEF equal to 50% of the cost incurred.

•Awning Bonus: the buyer of an awning has the right to deduct 50% % of the expense incurred.

•Indoor Tents Bonus: even the buyer of an interior tent has the right to deduct from his tax return 50% of the expense incurred.

•Windows and Fixtures Bonus: this item can be supported with both the Ecobonus and the Renovation bonus, equally with 50% deduction. Expenses related to the intervention are also deductible at 50%, such as:

• Design.

• Professional services required based on the type of intervention.

• Costs of compliance and purchase of materials.

• Compenso corrisposto per la relazione di conformità dei lavori, perizie e sopralluoghi.

• VAT, stamp duty and rights paid to obtain concessions, authorisations, etc.

• Any other costs directly connected to the works.

The deductible spending limits established by the 2019 Budget Law for the Ecobonus are as follows:

•€100,000 for the interventions of energy requalification.

•€60,000 for interventions outside the home and for the installation of solar panels.

•€30,000 for the replacement of the boiler, or for the installation of air conditioning systems, high efficiency heat pumps or geothermal systems. As regards the bureaucratic aspect of access to deductions, the taxpayer must attach the following documentation to the tax return:

• Receipt of payment made by bank transfer, bank or postal transfer indicating: reason for payment , tax code of the beneficiary of the deduction, VAT number or tax code of the beneficiary of the transfer.
• Declaration from a qualified technician or the works manager.
• Energy certification of the property provided by Region or Local Authority of residence or energy qualification certificate drawn up by a qualified professional.
• Sending the ENEA Ecobonus Communication within 90 days of completion of the works.