TAmong the measures envisaged by the “green homes” Directive, which envisages improving energy efficiency by 2040 and achieving a zero-impact building stock by 2050, there is also the ban on the installation of fossil heating systemstherefore of traditional gas boilers, both for new buildings and for properties under renovation and the obligation to replace old gas boilers in favor of more sustainable systems.
From 2025, incentives to replace the boiler will stop
Even if it seems like a long time, whoever has to replace the gas boiler must take one fact into consideration: that from 2025 this intervention will no longer be covered by benefits and concessions. It is therefore better to hurry, given that this year we can still take advantage of the so-called boiler bonusthe deduction offered by the Government for this intervention.
What is the boiler bonus?
First of all, it should be specified that the “boiler bonus” does not exist independentlyIn fact, there are three different bonuses that give the right to the deduction on the boiler:
- The renovation bonus 2024 which gives the right to the subsidy if the boiler is included in the construction works, with a 50% deduction on a maximum spending ceiling of 96 thousand euros. The benefit is available both when the purchase is made directly by the client of the works and when it is made by the company that carries them out;
- across the Super bonusi.e. the boiler bonus is allowed only if the replacement or installation of the system is carried out together with a main intervention which involves an improvement of two energy classes of the building being redeveloped;
- through the Ecobonus: in this case the deduction is 65% for the purchase and installation of condensing boilers of at least energy class A
You have to hurry to be entitled to the boiler bonus (Getty Images)
Who is it for?
They can apply on owner of the property subject to the intervention or thetenant. Obviously it is necessary keep the documents issued by the technician who carried out the boiler installation work and make the payment via traceable means.
Boiler bonus, necessary documents
In order to request the tax deduction it will be necessary to keep the certificate drawn up by a qualified professional, in which the energy heating index is specified, which must comply with the legal limits. The certification of boiler and thermostatic valve manufacturers. And finally the product technical data sheets and any additional documentation.
Invoices and receipts
It will also be necessary keep the invoices relating to the expenses incurred, the receipt of the bank or postal transfer (obligatory payment method in the case of a natural person requesting), in addition to the data of the applicant for the deduction and of the beneficiary of the transfer. Finally, the receipt of the sending made to ENEA which constitutes a guarantee that the documentation has been transmitted. In the case of postal delivery, receipt of the registered post.
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