The new Legislative Decree n. 34 dated 19th May 2020, art. 119 provides deductions applied to 110 percent for the incurred costs from July 1, 2020, to December 31, 2021. All the natural persons are allowed to use it for their properties outside of business activities, art or profession.
The interventions concern:
- Thermal insulation of the external opaque surfaces, for at least a quarter of the total surface, up to a maximum of 60,000 euro per building unit and/or replacement of systems with centralized systems for the heating, cooling or domestic hot water supply with deduction up to a maximum of 30,000 euro per building unit (including disposal and soil remediation). Improvement of at least two energy classes is expected as a constraint; if not possible, at least the achievement of the highest energy class.
- Solar photovoltaic systems connected to the power grid, up to a maximum of 48,000 euro, granting that they are combined with the previous interventions listed above;
- Charging pillars of electric vehicles.
These deductions are distributed in annual instalments which last 5 years.
Andrea Antolloni
