Which projects can benefit from the 110% tax credit?

In order to benefit from the 110% tax credit, it is necessary to carry out at least one of the following works:

1.       Projects to insulate the roof (not limiting the concept of dispersing surface to the attic, if it exists) and to add thermal insulation to vertical, horizontal and sloping opaque surfaces that make up the outer layer of the building, with a share greater than 25% of the overall dispersing surface of the building or property situated within the multi-household building that is functionally independent and has one or more independent outside entrances. Using insulating materials that meet minimum environmental criteria is obligatory.

2.       Works on the common parts of buildings for the replacement of existing winter heating systems with centralized condensation boilers with an energy efficiency rating of at least class A, heat pumps, also combined with the installation of photovoltaic systems and energy storage systems, or with micro-generation plants or solar collectors and, in some specific cases, also with a connection to district heating.

3.       Projects on single-household buildings or on properties situated within multi-household buildings that are functionally independent and have one or more independent outside entrances, for the replacement of existing winter heating systems with condensation systems with energy efficiency systems of at least class A, heat pumps, also combined with the installation of photovoltaic plants and energy storage systems, or with micro-generation plants or solar collectors and, in some specific cases, with 5-star quality biomass plants or with a connection to district heating.

4.       Seismic safety upgrades on buildings located in seismic zones 1, 2 and 3.

Furthermore, the following cases also qualify for the 110% tax credit:

5.       Energy renovation projects (e.g. the replacement of windows, installation of sun shields, etc.) if carried out jointly with one of the projects described in points 1, 2 or 3. If the building is subject to at least one of the restrictions outlined in the cultural heritage and landscape code, or the works described in points 1, 2 and 3 are prevented by building, urban planning or environmental regulations, the 110% tax credit will be applied to all energy renovation works, even if not carried out jointly with one of those described in points 1, 2 or 3.

6.       The installation of photovoltaic plants and energy storage systems if the work is carried out jointly with one of the projects described in points 1, 2, 3 or 4.

7.       The installation of electric vehicle charging infrastructure, if the work is carried out jointly with one of the projects described in points 1, 2 or 3.

8.       Works aimed at the elimination of architectural barriers (also in the case that such works are for the benefit of those aged over 65), if carried out jointly with one of the projects described in points 1, 2 or 3.

In order for the 110% tax credit to be confirmed, the energy efficiency work must result in an improvement in the building’s energy rating of at least two rating levels or in the achievement of the highest rating.

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