The awning bonus is a tax bonus provided for the purchase and installation of sunscreens or mobile blackout closures. It consists of a tax deduction equal to 50 percent of the total expenses incurred, up to 60,000 euros, per real estate unit (the maximum deductible amount is 30,000 euros). It can also be availed of on multiple properties of a single owner per single dwelling. The awning bonus falls under the ordinary Ecobonus, but can also fall under the 90% Superbonus.
WHAT IS ECOBONUS
The awning bonus is a tax bonus provided for the purchase and installation of sunscreens or closures as part of Energy Upgrading. It consists of a tax deduction equal to 50 percent of the total expenses incurred, up to 60,000 euros, per real estate unit (the maximum deductible amount is 30,000 euros).It can also be availed of on multiple properties of a single owner per single dwelling. The awning bonus falls under the ordinary Ecobonus, but can also fall under the 90% Superbonus.
HOW THE ECOBONUS WORKS
The awning bonus allows for a 50 percent discount on the purchase for spending amounts up to 60,000 euros. On the tax side, you will get an IRPEF deduction in 10 years installments.Whereas, if you are eligible for the SUPERBONUS, you can obtain the assignment of credit from the company in charge of the entire project. The project may include fixtures and awnings in addition to plumbing and masonry.
DURATION OF THE INCENTIVE
The expiration of the bonus curtains is set for December 31, 2024.The new bonus always has the value of 50%, subject to any changes that might be communicated by ENEA.
WHO IS ELIGIBLE FOR THE ECOBONUS CURTAINS
All taxpayers who:
– Have residential property, including spouse or relatives up to the third degree;– Owners of common parts of residential buildings (condominiums); – They support energy upgrading expenses; – Own a real right to the real estate units part of the building.
According to ENEA’s summary, the installation of shading systems that fall under those provided for in Annex M to Legislative Decree Dec. 29, 2006, no. 311. Thus, the tax bonus covers solar awnings, sunscreens, shutters or other interior or exterior movable covers.
In particular, the screens must be integrally attached to the building and not freely removable by the user. Screens must be to protect a glazed surface, installed inside or outside the glazed surface, movable blinds or “technical” screens.
“Blackout shutters” can be installed in combination with glazing or stand-alone (projecting). In the case of only replacement of blackout shutters, the new installation must have an additional thermal resistance value, higher than that of the previous installation, in order for energy savings to be achieved. For “blackout closures” (e.g., shutters, blinds) all orientations are allowed.
For “sunscreens” (e.g., awnings, blinds, roller blinds, arm awnings), orientations from “east” to “west” through “south” are allowed, and therefore “north,” “northeast,” and “northwest” are excluded. In addition, they must have a value of the total solar transmittance factor combined with the type of glass of the protected glass surface less than or equal to 0.35 evaluated with reference to type C glass according to UNI EN 14501.
Relevant applicable national and local zoning, building, energy efficiency and safety (facilities, environment, labor) regulations must be complied with.In addition, buildings for which relief is claimed must be “existing” on the date of commencement of work, i.e., stacked or with a pending application for stacking. The applicants must also be up-to-date with tax payments.
An expenditure limit of 60,000 euros is granted for the awning bonus. Another limit to be met concerns the cost of the screens per square meter, so the maximum expenditure allowed for purchase will be 276 euros/square meter per awning.
Eligible expenses for which the tax deduction is available include the supply and installation of sunscreens or technical shading closures. It is also possible the disassembly and decommissioning of similar pre-existing systems.
The provision and installation of automatic mechanisms for the adjustment and control of screens are allowed. Professional services (production of necessary technical documentation, construction management etc.) and provisional and ancillary works are included.It is not strictly necessary for window replacements to be carried out in order to qualify for the awnings bonus in 2023.
AWNING BONUS WITH SUPERBONUS
It is worth mentioning that the awning bonus can also be included in the Superbonus shielding work, at the time when one of the works under this measure for energy upgrading is carried out. These are renovations that aim to improve the energy condition of the property to make it more environmentally and economically sustainable. This includes thermal insulation work, replacement of air conditioning systems, and sismic risk reduction work.
While bonus awnings normally go up to a 50 percent deduction of expenses, under this system it goes up to 90 percent or 110 percent (depending on the category of applicants under the new 2023 rules) if it falls under the Superbonus rules. In any case, in order to claim this tax bonus, it is necessary to keep the documents attesting the work done, and notification to ENEA.
AWNING BONUS, HOW TO APPLY FOR IT
In order to obtain the 2023 awning bonus, a communication must be submitted online to ENEA, through the Agency’s website, by logging in to the Users Area and transmitting the descriptive sheet of the works, within 90 days of the end date of the work or acceptance of the works.This is the compulsory disclosure that is then used to obtain the deduction on the tax return, to be filed through the Income Individuals (formerly Unico) form.
If a summer air conditioning system is present, the primary nonrenewable energy savings achieved by solar shading should be evaluated.The ShadoWindow application made available free of charge by ENEA in this section can be used upon registration.
In the case of winter air conditioning systems, the nonrenewable primary energy savings achieved with blackout blinds should be evaluated.For this purpose, ENEA provides the Shutter Locks application on this page free of charge.
DOCUMENTS TO BE KEPT
Those who want to qualify for the 2023 awning bonus must make traceable payments, using credit or debit cards, or bank or postal transfers. In fact, these documents should be kept along with the technical and administrative documents related to the interventions carried out.
– original printout of the intervention description sheet, showing the CPID code assigned by the ENEA website, signed by the beneficiary;
– Component data sheets and CE marking, with associated declarations of performance (DoPs);
– affidavit, prepared by a certified technician, in accordance with Article 8 Interministerial Decree of August 6, 2020, including the metric computation, certifying the requirements and compliance with the maximum specific unit costs stipulated in the Decree. In cases where the filing with the municipality of the technical report referred to in Article 8 of Legislative Decree 192 of 2005 is not mandatory, for interventions with the date of commencement of work prior to October 6, 2020, the asseveration may be replaced by a certification from the supplier, manufacturer, assembler attesting to compliance with the technical requirements. In any case, for the purpose of performance evaluation for blackout closures the value of the additional or supplementary thermal resistance, evaluated according to UNI EN 13125, is indicated, and for sunscreens the total solar transmission factor evaluated according to UNI EN 14500 is indicated;
– performance attestations for the total solar transmission factor, calculated according to UNI EN 14500 for solar shading and/or of the additional thermal resistance calculated according to UNI EN 13125 for shading closures with stamp and signature of the manufacturer or retailer.
For attestations, indications from the ShadoWindow and Blackout Locks applications can also be used.
Records of installed roofing should be kept for at least 5 years.
– Meeting resolution approving the execution of work and the millesimal table for allocation of expenses in the case of work on common condominium parts;
– Declaration of the owner of consent to carry out the work, if the work is carried out by the holder of the property;
INVOICES & TRANSFERS
– Invoices for expenses incurred, or documentation for expenses whose payment cannot be made by bank transfer, and for work on common condominium parts declaration of the condominium administrator certifying the amount paid by the condominium owner;
– Receipts of wire transfers (bank or postal dedicated pursuant to Law 296 of 2006) bearing the reason for the payment, indicating the details of the facilitating rule, the tax code of the beneficiary of the deduction, the number and date of the invoice and the VAT number or tax code of the person receiving the individual transfer;
– Print out of the e-mail sent by ENEA containing the CPID code, which is a guarantee that the intervention description sheet has been transmitted.
SUMMARY OF REQUIREMENTS FOR ECOBONUS DEDUCTION
As a reminder, entirely new awnings could be eligible for the 50% ecobonus deduction if they are made with the following characteristics:
The location of the awning results with a south, southeast or southwest, east, west exposure
The attachment of the solar shading must be integral to the building
The shielding must be installed to protect a glazed surface
Shielding must be mobile and technical
PAYMENTS & DEDUCTIONS
Specific talking subsidies for ecobonus 50% (deduction l.296/06 and succ.mod.), per invoice issued by us.
Bring documentation (invoices, transfer receipts, enea approval…) as a deduction in the following year’s tax return, for a 50% refund that occurs over 10 years
Registration at your expense on the specific site of enea for ecobonus request, with data entry by us on the invoice and personal data, (for this operation you have 90 days from the date of completion of work)