Eco Bonus 2020
INCENTIVES 50%: IRPEF BONUS FOR OUTDOOR CURTAINS, ROLLING SHUTTERS AND DARKENERS
From 1 January this year, the 50% Irpef bonus has been renewed for the purchase and installation of sun screens even for those who do not change windows.
Also in 2019 the incentives for the purchase and installation of solar shading are confirmed, even for those who do not change windows.
The benefit relates in fact to the expenses incurred from 1 January 2019 to 31 December 2019, up to a maximum deduction of 60,000 euros, for external and/or internal curtains, blackout closures, sun protection devices in combination with windows, and in general the shields referred to in Annex M of the DL n. 311 of 2006.
Both the installation of new solar screenings and the replacement of existing solar screens is deductible.
We remind you that there is no obligation to purchase fixtures to get the 50% bonus: it is possible to deduct the expense for external blinds regardless of the purchase of the windows. For example, if in the attic you already have skylights that are not protected externally, and you realized that it would be useful to equip them with motorized external curtains or internal curtains, now you can buy them with the bonus: they will cost you half!
HOW TO MAKE A 50% QUESTION FOR DEDUCTION
Online communication on the ENEA portal must take place within 90 days of completion of the work. The end of the works can coincide with the test date, which can be attested with an ad hoc test report.
To obtain the deduction, payments must be made correctly according to the tax category to which you belong:
- natural persons (including traders in the arts and professions, and non-commercial entities) must pay invoices by means of bank or postal transfer to the appropriate models prepared by the banking or postal institutions for energy requalification interventions;
- for tax subjects with business income (sole proprietorships, companies and commercial entities) it is not mandatory to pay by bank transfer or postal transfer. In these cases it is sufficient to be in possession of documents that attest the payment of the works that fall within the deduction.
WHAT ARE THE DETACHABLE SOLAR SHIELDS
La guida dell’Agenzia delle Entrate specifica che per schermature solari si intendono quelle indicate nell’allegato M del decreto legislativo n. 311/2006, cioè chiusure oscuranti e tende esterne che fanno rispettivamente capo a queste norme di prodotto:
- UNI EN 13659 Blackout closures - Performance requirements including safety
- UNI EN 13561 External awnings - Performance requirements including safety.
awnings, curtains for skylights, curtains for greenhouses, arm awnings, curtains for facades, roller blinds for awnings, pergola curtains, canopies, mobile sun screens, external venetian blinds, sunblinds, shutters, shutters, dark , shutters, interior curtains.
It is essential that the product is placed near a glass surface, it must in fact be used to shield glass doors or windows from the sun. Furthermore the shielding must be mobile, it must be able to open and close in order to modulate the shielding of the sun.
The extension of the tax deduction also for exterior blinds and blackout closures confirms the important role of these components in determining the energy efficiency of buildings, especially with regard to summer cooling.