I am carrying out extraordinary maintenance work on my single-family property. Among the works, an expense from a single supplier is foreseen for: replacement of all windows; shutters; mosquito nets; armored doors. Can these expenses be considered separately in the calculation of the 50% deduction for energy efficiency with a ceiling of € 60,000 or do they fall within the 50% bonus with a ceiling of € 96,000?
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It depends on the technical characteristics of the artifacts. If they meet the requirements for the Ecobonus, they can be considered on their own and then ask for the Ecobonus, with the necessary communication to Enea. Those who do not have the minimum characteristics enter into the overall calculation of the limit of the 96,000 euro ceiling envisaged for the deduction of renovations. Since our reader mentions the security door, we take the opportunity to better specify the answer to a question on eligibility for the Superbonus and published on 5 September. To be admitted to the Superbonus as a towed work, the security door must also have a thermal insulation function and comply with the minimum transmittance requirements set by the technical standards. In conclusion, if there is also a driving job, if you earn two energy classes and if the door has the required characteristics, you can deduct the expense at 110%. There is a problem: armored doors with thermal insulating qualities are not cheap and the rules for windows in the Superbonus say that costs of up to 54,545 euros are facilitated (maximum bonus of 60 thousand euros), but also that the single window, excluded VAT and labor, subsidized from 780 to 900 euros per square meter depending on the climatic zone. Since a door measures from 1.6 to 2 square meters there is the risk of not covering the entire expense while it is necessary to comply with all the bureaucratic obligations provided for by the Superbonus.
With the advice of Gino Pagliuca