For the purchase and replacement of windows, skylights, shutters and roller shutters, you can take advantage of the fixtures bonus.
Although there is no concession exclusively dedicated to this type of intervention, there is still the opportunity to benefit from tax relief by carrying out works to improve the energy performance of the building.
Three options to choose from: ecobonus, restructuring bonus and 110% super bonus.
Bonus fixtures, the question
A reader sent the following question: “I am back in law 104/92, I wanted to know what kind of benefit I am entitled to if I had to replace the fixtures in my home for a energy saving.”
The eco-bonus allows a deduction of 50% for the replacement and modification of fixtures (but not for a new installation), in order to intervene on the thermal efficiency of the building.
In order to access the bonus, the replaced parts must delimit a heated volume towards the outside or towards unheated compartments, and comply with the U (W / m2K) thermal transmittance requirements required according to the climatic bands of the various zones.
The 50% deduction is allowed on a spending limit of 60 thousand euros per single property unit. Within 90 days from the end of the works, the ‘description of the intervention’ must be sent (exclusively electronically) to ENEA.
There is time until 31 December 2024 to take advantage of the eco-bonus.
Building renovation bonus
The building renovation bonus offers taxpayers the opportunity to deduct the purchase of fixtures at 50% until the end of December 2024.
In order to obtain the fixtures bonus it is necessary that the “replacement of external fixtures or windows or shutters with shutters and with modification of material or type of fixture” is configured as extraordinary maintenance, restoration and conservative rehabilitation or building renovation.
The spending limit in this case is 96 thousand euros. The deduction is divided into 10 equal annual installments.
Super bonus 110%
The 110% super bonus instead gives the possibility to replace the fixtures at no cost, but it must result as a ‘trailed’ intervention. That is, it should be included in a broader intervention of a ‘driving’ type such as, for example:
- thermal insulation of surfaces or walls for energy saving;
- replacement of air conditioning systems;
- insulation of the roof of the building.
In addition, the jump of two energy classes is required.
The expiry of the 110% superbonus is set at 31 December 2025 for individuals, but with decreasing rates. That is 110% for expenses incurred up to 31 December 2023; 70% for expenses incurred by the end of 2024; 65% for costs incurred up to 31 December 2025.
Fixtures bonus and law 104
There are no particular concessions regarding the replacement of fixtures for those who benefit from law 104/92 (which refers to assistance, social integration and the rights of people with disabilities.) It is however possible to access the bonuses listed according to the interventions to be make.
People with disabilities, on the other hand, have access to other benefits, such as:
- deductions for dependent children;
- tax concessions for the purchase of vehicles;
- deductions for the purchase of other technical and IT aids and aids;
- deductions for the removal of architectural barriers;
- deduction from total income of the entire amount of medical and general assistance expenses;
- deduction from income of social security contributions (up to the maximum amount of 1,549.37 euros) paid for domestic services and personal assistance o familiar;
- personal income tax deduction of expenses incurred for assistance staff personal (for a maximum amount of 2,100 euros, provided that the taxpayer income does not exceed 40 thousand euros).
If you have doubts or want to ask a social security, tax and law 104 question, submit your question here.
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