Super bonus 70% 2024 for window replacement
The superbonus is an incentive to replace windows and doors with energy-saving models. This subsidy, which imposes specific thermal transmittance requirements according to the Ministerial Decree of Jan. 26, 2021, is aimed primarily at condominiums and buildings with 2 to 4 housing units, including single-owner buildings.
The replacement of windows and doors is considered a “trailing” intervention, that is, it can only be carried out if accompanied by major “leading” interventions, such as thermal insulation or replacement of the heating system. It offers significant benefits in terms of energy savings, living comfort and increased property value.
The benefit can be enjoyed through deduction in 4 or 10 equal annual installments: the deduction is divided into equal annual installments, to be deducted from the tax return.
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The benefits of the superbonus related to windows and doors are:
- Energy Savings: allows for reduced heat loss, improving the energy efficiency of the home.
- Increased living comfort: reduced feeling of cold in winter and hot in summer.
- Value of the property: can help increase the value.
Replacing windows and doors with the Superbonus is an attractive opportunity to improve the energy efficiency of your home. The subsidy is valid at 70 percent for expenses incurred until December 31, 2024, and 65 percent for expenses incurred until December 31, 2025. Prerequisites are:
- In 2024, the superbonus can be availed of by condominiums and buildings of 2 to 4 units even single-owners.
- The replacement of windows and doors is a trailed intervention, which means that it can only be carried out in conjunction with other whole-building interventions such as thermal insulation of the envelope or replacement of the heating system.
- Achieve the highest energy class or cause a two-class energy jump with one of the driving works paid for with documented costs.
he superbonus provides a tax deduction of 70 percent of the expenses incurred for the entire intervention including the replacement of exterior windows or doors.
To take advantage of the deduction, the taxpayer must include the expenses incurred in his or her tax return, in the “Charges and Expenses” section. The deduction is 70% of the expenses incurred, to be divided into 10 equal annual installments until December 31, 2024, and 65% until December 31, 2025
In 2024, the maximum amount of expenditure deductible for the superbonus for surface thermal insulation (insulation) intervention:
- 50,000 euros, for single-family buildings and functionally independent units.
- 40,000 euros, for condominiums consisting of 2 to 8 units. The amount is to be multiplied by each unit in the condominium.
- 30,000 euros, for apartment buildings consisting of more than 8 units. Again, the figure will have to be multiplied according to the number of units.
Regarding the replacement of the existing air conditioning system with a more energy-efficient one:
- 30.000 euro, per gli immobili unifamiliari o unità funzionalmente indipendenti.
- 20.000 euro, da moltiplicare per ogni appartamento, per i condomini che contano fino a 8 unità immobiliari.
- 15.000 euro, da moltiplicare per il numero delle unità, per i condomini composti da più di 8 unità abitative.
Included in the list of items whose replacement qualifies for the Bonus are windows, French windows or front doors, and shutters. The bonus is available until December 31, 2025.