Ecobonus: in a surprise move, the spending limits for windows, air-conditioners and awnings have been cut
The cap on the eco-bonus is being standardised: all works will fall under a single limit
A single spending cap is being introduced for the eco-bonus. For large-scale projects, this means a reduction in the amounts that can be reclaimed and, at the same time, an unprecedented opportunity for competition between energy-efficiency technologies: by spending money in one area, there will be a risk of no longer having the capacity to allocate resources to another category of works.
This change is set out in the draft Budget Bill, which revises the rules governing the tax relief. It should be noted that the spending limit for the eco-bonus differs from that of the standard renovation bonus: the two schemes do not overlap and have two separate ceilings. This rule remains unchanged.
What’s changing with the eco-bonus
However, the rules governing the eco-bonus are changing; until now, these have been based on a highly complex system of spending caps (i.e. the maximum amount that can be spent, on the basis of which the bonus is then calculated). In fact, every eligible project now has its own ceiling; moreover, in some cases this is a spending limit, whilst in others it is a deduction limit.
To give a few examples, with the 50 per cent tax relief, there is a spending limit of 120,000 euros for windows and doors, a limit of 60,000 euros for heat pumps and hybrid systems, and for solar shading (such as awnings) there is a limit of 120,000 euros, and for solar thermal systems there is a limit of 120,000 euros.
These are limits that do not interact with one another. The Budget Bill draws a line under the matter and radically overhauls the system, reorganising all these limits.
