Shared areas of buildings
Individual properties owned by natural persons, unrelated to business, professional activities and the arts
Single-family homes or individual units within multi-family buildings which are functionally autonomous and have one or more independent entrances from the outside.
For the purposes of the Ecobonus 110% (but not the increased Sismabonus), a maximum of two properties are covered.
Undivided housing cooperatives
Non-profit organisations for social benefit
Autonomous public housing institutes (IACP)
Amateur sports associations and clubs
which make up the envelope of buildings, including single-family homes, and account for more than 25% of the total dissipative surface area of the building.
with centralised systems for heating and/or cooling and/or the supply of domestic hot water in shared areas of buildings, or with systems for heating and/or cooling and/or the supply of domestic hot water in buildings.
When carrying out work to insulate the property and replace the winter air conditioning system, the owner of the building may also access a tax deduction of 110% for interventions provided for by the Ecobonus for:
By carrying out at least one of the interventions listed above, the owner of the property can also access the 110% tax deduction for:
The beneficiary pays the supplier directly and receives the 110% tax deduction on the costs incurred, to use in the five subsequent years.
The beneficiary pays the supplier directly. Their 110% tax deduction for the costs incurred becomes a tax credit which can be transferred to a third party, including banks and financial intermediaries.
The beneficiary receives a discount on the invoice issued by the supplier, in exchange for relinquishing direct use of the tax deduction, and the supplier receives a tax credit equal to 110% of the value of the invoice.