The 2021 Budget Law (Law 30.12.2020 No. 78) was published in Official Journal No. 322 on 30.12.2020, which extends to 31 December 2021 the tax deductions for the energy efficiency of buildings (i.e. Ecobonus) and the tax deductions for renovations (Home Bonus), in relation to the expenses incurred from 1 January to 31 December 2021.

Who can benefit by it?

All taxpayers who:

• incur energy requalification expenses;
• have a real right on the real estate units of a building.

For expenses incurred in 2020 and 2021, taxpayers, as an alternative to the direct use of the tax deduction, can decide on one of the following:

• transferring their credit;
• getting a discount on the invoice.

For which buildings?

Buildings that, on the date of commencement of the works, are

• “existing”, i.e. registered or with a request for registration in progress, and in compliance with the payment of any taxes;
• equipped with a winter air conditioning system, as defined in FAQ No. 9D2.

Amount of the benefit

IRPEF or IRES deduction rate: 65% of total expenses incurred between 01.01.2018 and 31.12.2021. Maximum allowable deduction limit: 100.000 euros.
 

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