Manoeuvre, boiler bonuses immediately under scrutiny: infringement risk with confirmation of rebates
On the building bonus front, in fact, tax rebates for condensing boilers have been a topic of great controversy for days, both at political and industry level
by Giuseppe Latour and Giovanni Parente
2' min read
2' min read
Deductions for condensing boilers in the crosshairs of the amendments. Yesterday, the dossier of proposed amendments to the 2025 manoeuvre, deposited in the Budget Committee of the House, took shape. A total of 4,562 amendments arrived from the parties, of which more than 1,200 came from the majority. Next week there will be the skimming of the reported ones, which should be around 600, which will then go to the vote. Although already today in the morning a first important skimming could come with the announcements of inadmissibilities.
While waiting to see where the work of the parliamentarians will go, the relevance of some issues is already apparent in these early stages. On the front of the building subsidies, in fact, tax rebates for condensing boilers have been a topic of great controversy for days, both at political and industry level. The reason is that the Epbd directive (Energy performance of buildings directive), also known asgreen houses, illustrated by some guidelines shared by the European Commission, establishes the obligation to cancel from 2025 incentives for the installation of new boilers fuelled by fossil fuels, unless they are part of hybrid systems (condensing boiler + heat pump).
The Budget Bill currently does not implement these indications. And it provides, albeit with rate changes, for the renewal of the tax discounts currently in force: thus, for boilers in 2025 there will be the ordinary renovation bonus and the ecobonus. A prediction that could expose Italy to an infringement procedure, as some associations (Arse, Coordinamento Free, Greenpeace, Kyoto Club, Legambiente and WWF Italy) recalled yesterday in a letter addressed to the Ministers of Economy, Environment and European Affairs. Although, in this regard, mention should be made of the interpretation, so far denied by the indications produced by Brussels, according to which incentives for boilers would still be possible if they can be fuelled by renewable gas.
The amendment presented to the manoeuvre by members of the majority (Roberto Pella and Francesco Cannizzaro of Forza Italia and Lucrezia Mantovani of Fratelli d'Italia), as well as by the 5 Star Movement, which proposes to cancel the two discounts currently active for boilers, should be contextualised in this way. More precisely, the renewal of the rebates currently in force from 2025 to 2027 would exclude interventions 'for the replacement of winter air-conditioning systems with boilers powered solely by fossil fuels'. This is a definition that takes up precisely the European directives and aims to keep the tax rebates for boilers fitted in hybrid appliances.
In the extensive (and imaginative) catalogue of proposals by parliamentarians, ranging from the re-proposal of the tax card scrapping scheme to the incentive on public schools, there is also the attempt coming from Forza Italia to leave the renovation bonus and the 50% seismbonus on first homes not only next year but also in 2026 and 2027. The main problem remains one: coverage. But already after the ineligibilities, the dreambook of changes will have to start reckoning with the reality of the necessary resources.
