Ecobonus Home Automation 2022
The 2022 Budget Law has extended to 31 December 2024 the tax deductions for the energy efficiency of buildings (Ecobonus) also for the installation of building automation systems (home automation) which allow you to manage the house remotely and support energy saving. According to the ENEA definition, building automation means all those systems that allow customized automatic management of heating or domestic hot water production or summer air conditioning systems, including their remote control through media channels.
The Bonus provides for the deduction of IRPEF at 65% of all expenses incurred starting from 1 January 2022 for the purchase and installation of home automation systems. Article 121 of Law Decree 34/2020 states that the IRPEF deduction can be replaced with the invoice discount, recovered from suppliers in the form of a tax credit, or with the transfer of the tax credit.
Superbonus 110 for home automation
The 2020 Relaunch Decree introduced the so-called Superbonus 110 with article 119. Law no. 234, extended the Superbonus 110 until 2025 with remodulation of the deduction rate (art.1 paragraph 28). The towed interventions also include installation and commissioning of Building Automation devices and systems (art. 2, letter f of the Decree of 6 August 2020). Point 11 of Annex A of the Decree of 6 August 2020 provides the specifications that the home automation system must meet in order to qualify for the benefits.
The interventions carried out (driving and driven) as a whole must improve the energy performance by two classes, or by one if the building is already in class A3. The result must be certified with APE before and after the interventions.
What does building automation include?
The interventions that allow access to the home automation bonuses include all the systems for:
- remote control of heating systems
- production of domestic hot water
- air conditioning of the housing units
In addition, systems must:
- show energy consumption through multimedia channels;
- show the current operating conditions and the temperature setting of the systems;
- allow remote switching on, off and weekly programming of the systems.
What is the spending limit for Building Automation systems?
Annex B of the Decree of 6 August 2020 indicates €15,000 as the maximum admissible deduction for interventions relating to building automation.