How can you make your building safer and more efficient?
You can make your building more efficient by implementing a series of upgrades, such as installing thermal cladding or replacing the traditional boiler with an A-rated condensing boiler or a heat pump, all of which are capable of reducing energy requirements, energy bills and CO2 emissions.
You can make your building safer through implementing a series of upgrades to its structure or load-bearing components such as beams and pillars, which are capable of reducing the impact of a seismic event and improving the building's resistance to such events, thus also improving its seismic risk rating.
All this can be made possible by taking advantage of the variety of tax incentives which are currently available:
- SUPERBONUS2: Tax incentives that allow apartment buildings, individuals and others to to recoup (in 5 annual amounts of equal value for the costs incurred in 2020 and 2021, and in 4 annual amounts of equal value for the costs incurred in 2022) 110% of the costs of the work carried out between 1 July 2020 andJune 30, 20221 for certain types of energy efficiency3 and seismic upgrade projects implemented in the building.
- ECOBONUS: the tax incentive that enables private individuals and companies to recover, in 10 equal annual payments, between 50% and 75% of the costs of the energy efficiency upgrade work carried out on the building.
- SISMABONUS: the tax incentive that enables private individuals and companies to recover, in 5 equal annual payments, between 50% and 85% of the costs of the seismic upgrade work carried out on the building (for seismic hazard zones 1, 2, 3).
- ECO-SISMABONUS: the tax incentive that enables private individuals and companies to recover, in 10 equal annual payments, between 80% and 85% of the costs of the upgrades carried out to improve the seismic rating by one or two rating levels (for seismic zones 1, 2 and 3), implemented together with the installation of thermal cladding on more than 25% of the building's heat-emitting surface.
1) The extension of the Superbonus until June 30, 2022 is subject to the definitive approval of the Council of the European Union.
2) Italian Legislative Decree no.34 of May 19, 2020, converted with modifications by Law no.17 of July 17, 2020, entered into force on July 18, 2020 as modified by the 2021 Budget Law, entered into force on January 1, 2021.
3) If they result in an improvement of at least two energy rating levels or the achievement of the highest energy rating.
The many benefits of the Enel X offer
For the costs incurred in the years 2020, 2021 and (only for projects that qualify for the Superbonus) 2022, in alternative to directly taking advantage of the tax credits, you also have two further highly advantageous options to choose from: you can transfer your tax credit to a third party, or use it to obtain a discount on the invoice issued by the supplier that carried out the work.
- CREDIT TRANSFER: You can choose to transfer the credit deriving from the tax incentives into a form of partial payment to Enel X, without having to wait for the stipulated 4, 5 or 10 years of annual tax credits to recover the full amount. In so doing, your apartment building will not need to pay the total cost of the work but only, where necessary, the amount not covered by the incentive, which ranges from 50% to 100% of the total costs depending on the work carried out.
- INVOICE DISCOUNT: Invoice discount: you can decide to opt for a discount for the amount owed (up to a maximum equal to that sum) which will be paid in advance by the businesses that carried out the work and then claimed back by them in the form of a tax credit that can be passed on to third parties..
Enel X’s offer provides numerous benefits
Implement upgrades that don't just make your condominium safer and more efficient, but also enable you to:
1) The 110% rate is applied if it can be shown that the energy rating of the building will increase by at least 2 rating levels or that the highest energy rating will be achieved.
