The Ecogratifica, extended until December 2024, includes various rules depending on the type of interventions and properties. Here’s a complete guide to the Irpef deduction.
The Ecogratifica, also known as the Ecological gratifica, is a tax incentive introduced by the Italian government to encourage energy efficiency and the use of renewable sources in buildings. Originally set to expire in 2021, the Ecogratifica has been extended until December 2024, providing homeowners and businesses with more time to take advantage of this valuable opportunity.
The Ecogratifica offers a deduction on the Irpef (personal income tax) for expenses incurred for energy efficiency and seismic improvement interventions on buildings. The deduction can be claimed by both individuals and businesses, and it can reach up to 110% of the expenses incurred. This means that not only can you save on your taxes, but you can also cover more than the actual cost of the interventions.
So, what are the rules for accessing the Ecogratifica? Let’s take a closer look.
First of all, it’s important to note that the Ecogratifica is divided into two categories: the 110% Supergratifica and the 65% Ecogratifica. The Supergratifica is the most advantageous option, as it offers a higher deduction and covers a wider range of interventions. However, it is only available for residential buildings and condominiums, while the Ecogratifica can also be claimed for commercial and industrial properties.
For the Supergratifica, the interventions must fall under one of the following categories: energy efficiency, anti-seismic measures, or the installation of charging stations for electric vehicles. Some examples of eligible interventions include the installation of solar panels, insulation of walls and roofs, and replacement of windows and doors with more energy-efficient ones. It’s important to note that the interventions must improve the energy efficiency of the building by at least two classes.
On the other hand, the Ecogratifica offers a 65% deduction for interventions such as the replacement of boilers, installation of heating and cooling systems, and the installation of photovoltaic systems. Unlike the Supergratifica, there is no requirement for the energy efficiency improvement of the building.
To access the Ecogratifica, it’s necessary to submit a specific request to the Revenue Agency, providing all the necessary documentation and information about the interventions. It’s also important to keep in mind that the expenses must be paid through bank transfer or other traceable means, and the invoice must be issued to the owner of the property.
In addition to the Ecogratifica, there are also other tax incentives available for energy efficiency interventions, such as the 50% deduction for the purchase of energy-efficient appliances and the 65% deduction for the installation of photovoltaic systems on existing buildings.
The Ecogratifica is a great opportunity for homeowners and businesses to not only save on taxes but also contribute to a more sustainable future. By improving the energy efficiency of buildings, we can reduce our carbon footprint and save on energy costs in the long run.
In conclusion, the Ecogratifica has been extended until December 2024, providing more time for individuals and businesses to take advantage of this valuable tax incentive. With the various rules and categories, there is an option for everyone to improve the energy efficiency of their properties and contribute to a greener future. So, don’t miss out on this opportunity and via planning your energy efficiency interventions today!
