Condensing boilers, tightened grip: stop also the superbonus in apartment buildings

Tightened tightening on condensing boilers: they will be excluded from all tax benefits, starting from first January 2025. And this will also happen to yet started building sites, such as condominium superbonus sites, which will be forced to change their plans in a hurry. Circular no. 8/E/2025 devotes a large chapter to plants and their facilities, finally setting out a complete picture of the situation, also in the light of the Epbd directive (Energy performance of buildings directive, also known as Green houses), after consulting the Ministry for the Environment and Energy Safety and Enea.

It is precisely the Case green directive that contains a ban on tax breaks for single boilers fuelled by fossil fuels that has been the subject of controversy and also of an interpretative note by the European Commission (2024/6206), which the Agenzia delle Entrate is now recalling to establish the exact coordinates of the new bans. "It is considered," says the key passage of the circular on this point, "that the interventions for the replacement of winter air-conditioning systems with single boilers powered by fossil fuels excluded from tax incentives concern condensing boilers and condensing hot air generators powered by fossil fuels.

These appliances are excluded from the ecobonus, from the 50% renovation bonus, but also from the superbonus. Although, in fact, the former 110% was not explicitly mentioned in the Budget Law, the Agency now explains that 'for logical systematic reasons, the expenses incurred in 2025 for the replacement of winter air-conditioning systems with boilers solely fuelled by fossil fuels are excluded from this deduction'. The superbonus, in fact, explicitly recalls the ecobonus, which is now prohibited.

For apartment buildings that had planned work, this is a rather hard blow. In theory, in fact, building sites started on 15 October 2024 can use the 65% super-bonus for the whole of 2025; now, however, they lose a piece, because condensing boilers are also excluded from this subsidy. The alternative is, therefore, between losing any discount and installing another type of product, if possible (and economically viable). Boilers, however, will be eligible for the double jump in energy class, which is essential to collect the superbonus, for work started on 1 January 2025.

Also, hybrid systems, consisting of a heat pump integrated with a condensing boiler, factory-assembled and expressly designed by the manufacturer to work in combination with each other, remain subsidised, the circular explains. No rebates for hybrids assembled on site.