Who can benefit from the incentives offered by the Ecobonus and the Sismabonus?
Under current legislation, to benefit from these incentives the party must be an IRPEF (income tax) or IRES (corporation tax) payer and incur costs for an energy efficiency upgrade and/or anti-seismic upgrade project on a property concerning which they are one of the following:
- owner or bare owner;
- holder of the right to use;
- bailee (with the owner's consent)
- tenant or lessee (with the owner's consent);
- family cohabiting with the owner or holder of the right to use and the cohabitee being neither the owner nor the holder of a bailment agreement (for residential properties);
- purchaser of the property (that which is being upgraded) for the residual share of the deduction;
- Istituti autonomi case popolari (IACPs - Autonomous Institutes of Public Housing) or organisations operating for the same purpose and shared ownership cooperatives for upgrades on properties used as public residential buildings;
- property companies for upgrade projects undertaken on rental properties (valid for Sismabonus only).