If you are thinking of renovating your home or office, you know that one of the conditions for accessing tax deductions under Italian law is to improve the building’s energy class. But how does one know what the current energy class is and what can be achieved with the planned measures? And most importantly, how do you prove this when you submit your application documents?
The energy class of buildings
As we know, the energy class of buildings is bound to the issuance of an energy certificate called APE. Depending on the type of bonus requested, there may be different requirements in terms of achieving the energy class. Below are the main bonuses available in 2023, recalling that many of them include additional requirements in addition to energy class and that the APE itself must always be issued by a certified professional.
Housing tax deductions in 2023
The “bonuses” still active in 2023 depend on the type of intervention to be carried out and the energy class of the building. The 2023 home bonuses include those for energy requalification, renovation, the purchase of furniture and fixtures, the sismabonus, the green bonus and the drinking water bonus, as well as the last instalments of the 110% superbonus for those still within the last window. In particular, for the energy requalification of existing buildings, the deduction is limited to EUR 100,000 and is calculated at 65% of the expenses incurred.
To take advantage of this bonus, one must comply with the requirements of the “Minimum Requirements” decree of 26 June 2015 and ensure an energy performance index for winter air conditioning that does not exceed the values defined by the decree of the Minister of Economic Development of 11 March 2008. In particular, systems must be installed that comply with the requirements of the currently valid EN15232 standard. In addition to room temperature control via interconnected devices, the standard provides for the possibility of remote viewing of consumption via data acquisition from metering devices, e.g. via an application for mobile devices. For the purchase of green houses, on the other hand, there is an IRPEF deduction of 50% of the VAT on energy class A or B properties bought directly from the builder by 31 December 2023.
We also would remind you of the renovation bonus, which consists of an Irpef deduction of 50% of the expenses incurred for extraordinary maintenance, restoration and conservative renovation or building renovation work on individual residential units or common parts of residential buildings, up to a maximum limit of EUR 96,000 per real estate unit. The deduction must be spread over ten equal annual instalments and also applies to the purchase of buildings renovated by building contractors or cooperatives, calculated on a lump sum equal to 25% of the sale or assignment price.
How to help your house achieve the right energy class?
The devices in the Intellicomfort +, range, the intelligent home comfort management system that allows you to monitor and optimise the energy consumption of your home or office, can contribute to achieving the highest energy classes. In fact, the system is able to detect environmental parameters (temperature, humidity, air quality, lighting) and automatically adjust the devices present (thermostats, air conditioners, dehumidifiers, lamps, shutters, etc.) according to preferences and external climatic conditions.
But not only that. Through the dedicated App, Intellicomfort+ also provides a detailed report on energy consumption and device performance, which you can consult at any time, also via the web portal. This report is essential to certify the energy class of the property and to claim the tax deductions provided for by law. Let’s take a look at some of the products that make up the line.
Intelligent thermostats or programmable thermostats allow the desired temperature to be set for each room and for each time of day. A smart thermostat connects to existing radiators or air conditioners and switches them on or off according to the detected temperature. In this way, energy waste is avoided and comfort is optimised.
Radio-frequency actuators allow individual radiators to be controlled independently and conveniently, creating different zones and modulating the heat in the home or building. Working in concert with the climate probes, each area can be divided into several rooms, each with its own regulation.
In addition, in order to obtain the energy class, it is also necessary to introduce consumption metering which lets you, as we have mentioned, keep track of what is consumed and spent, in order to be able to intervene for constant improvement.
Finally, controlled mechanical ventilation with heat recovery systems contribute positively to the energy efficiency of homes, while at the same time helping to improve the comfort of homes and protect the health of the people living in them.
Getting certified safely
By adding tools such as intelligent management of roller shutters and awnings or controlled mechanical ventilation, important energy savings can be achieved, which can be certified for the most attractive classes. But even in the case of smaller installations, the requirements of the regulations can be met.
For example, a climatic temperature control system consisting of at least 2 temperature zones made up of an Intellicomfort CH180RFWIFI programmable thermostat and the Intelliclima+ APP, a CH120RF thermostat or an O60RF wireless radiator actuator, integrated in a building automation system, meets the minimum requirements set out in Ministerial Decree 6.8.2020 on Multimedia Devices to apply for tax relief for energy saving.
To find out more, also read Energy classification, how to achieve the highest classes
