Ecobonus, works on the same property in different years have different cost ceilings


25/01/2023 – The energy redevelopment works carried out on the same building in different tax periods should not be considered one the continuation of the other but separate interventions; for this reason each of them enjoys the eco-bonus with its own spending limit. The autonomy of the single works is demonstrated by the administrative formalities necessary for their realization.

The Revenue Agency put it on paper with the Reply 143 of January 23, 2023 relating to work on a building.

The company that owns the property has carried out refurbishment works and roofing renovationinvoiced in 2019; Cila and the communication to Enea were presented respectively in August and December 2019. The following year, the Company replaced the fixtureswith similar dated documents 2020.

The Company – explains the Agency – despite having already used, in 2019of the tax deduction of 65% up to a maximum value of 60 thousand eurosfor the costs of accommodation and renovation of the roof, can benefit, in 2020of the 50% tax deduction up to a maximum value of 60 thousand eurosfor the expenses incurred for the replacement of the fixtures.

The doubt expressed by the Company was generated by article 16-bis, paragraph 4 of the TUIRwhich reads: “in case the interventions … carried out in each year consist in mere continuation of interventions started in previous yearsfor the purpose of calculating the maximum limit of the expenses eligible for the deduction, the expenses incurred in the same years are also taken into account”.


Ecobonus, works on the same property in different years have different cost ceilings

To resolve the doubt, the Agency uses not only the legislation in force, but also its own Circulars:

– the Circular 17/2015 with which he clarified that the intervention, to be considered autonomously deductible with respect to those performed in previous years on the same real estate unit, must also be independently certified by the documentation required by current building regulations;

– the Circular 19/2020 in which he specified that the autonomous configurability of the intervention is demonstrated by elements verifiable in practice as well as by the completion of the relative administrative obligations, such as, for example, Scia, possible testing or declaration of completion of works (the question was also subject of the parliamentary question 503909 of 1 December 2010, referred to in Answer 143/2023).

To conclude, considering that the administrative obligations performed in relation to the two interventions are undoubtedly verifiable – explains the Agency – as required by article 14 of the DL 63/2013which currently regulates the eco-bonus, the tax rebate is due to the extent of 65% up to a maximum value of 60 thousand euros for the 2019 intervention and to the extent of 50% up to a maximum value of 60 thousand euros for the replacement of the fixtures.


Source: Le ultime news dal mondo dell'edilizia by www.edilportale.com.

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