The 2021 Budget Law (Law 30.12.2020 No. 178) was published in the Official Journal No. 322 of 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 expenses incurred from 1 January to 31 December 2021.

The 2021 financial plan, provides for a series of extensions of the existing bonuses for expenses incurred for energy efficiency interventions, building renovation, the renovation of building facades and the purchase of furniture and appliances (such as the 110% Superbonus, the furniture bonus, etc.), and also introduces a specific bonus for those who replace the emergency generator.

Paragraph 60, of budget law (No. 178/2020), added during the parliamentary phase, also added the paragraph 3-bis to Art. 16-bis of the Consolidated Law on Income Tax and establishes that the deduction provided for the interventions of recovery of the building assets and energy requalification is also applicable, in the amount of 50%, for those who “replace the existing emergency generator set with latest-generation emergency gas generator sets”.