The 50% Ecobonus is aimed at private individuals, condominiums, businesses and cooperatives that carry out energy requalification interventions on:

• Residential properties (first and second home)
• Properties for instrumental use (for example, shops, offices)

The interventions eligible for the 50% Ecobonus include:

• Replacement of fixtures (windows, doors, armored doors) with highly energy efficient models
• Installation of screening and darkening systems (awnings, shutters, blinds)
• Insulation of walls, floors, roofs and attics
• Installation of heat pump winter air conditioning systems
• Replacement of heating systems with condensation models
• Installation of photovoltaic solar panels
• Home automation interventions for the control of air conditioning and lighting systems

The 50% tax deduction can be obtained on a maximum amount of €120,000.00 for each real estate unit. The expense must be incurred by December 31, 2024 .

To take advantage of the 50% Ecobonus you must:

• Send a Communication to ENEA within 90 days of the end of the works or testing of the works
• Attach to the Communication the Declaration Relating to the Intervention Performed which certifies the improvement in the energy class of the property
• Invoice the works with VAT at 10% for significant goods and 22% for insignificant ones
• Keep all documentation relating to the work and expenses incurred