The new measures introduced by the Relaunch Decree bring to 110% the rate of deduction of expenses incurred from 1 July 2020 to 31 December 2021, for interventions in the field of energy efficiency.
These measures, in addition to those already planned for the recovery of the building stock (so-known Sismabonus) and for the energy redevelopment of buildings (so-called ecobonus), provide for specific interventions, distinguished into "drivers" and "towed".
The first include interventions of thermal insulation of vertical, horizontal and sloping opaque surfaces that affect the envelope of buildings, the replacement of existing winter air conditioning systems on the common parts of buildings or on single-family buildings or on real estate units located inside multi-family buildings that are functionally independent, the anti-seismic interventions, for which the deduction already provided for passes to 100%.
The second type of interventions planned are those of energy efficiency, installation of infrastructure for the charging of electric vehicles, installation of photovoltaic solar systems and storage systems integrated into solar photovoltaic systems facilitated; towed interventions must be carried out jointly with at least one of the driving interventions described above.
With regard to the thermal insulation interventions on the enclosures, with the Circular of the Revenue Agency of n. 24 of 8 August 2020 it is specified that to access the Superbonus "the insulating materials used must comply with the minimum environmental criteria referred to in the decree of the Minister of the Environment and the protection of the territory and the sea 11 October 2017", or be made of recycled material and /or recovered according to the minimum quantities indicated.
Among the modalities provided for demonstrating the content of recycled material, the decree indicates the type III environmentaldeclaration (EPD), compliant with UNI EN 15804 and ISO 14025 standard or product certification through the verification of a self-declared environmental declaration, compliant with ISO 14021.