The costs related to the purchase and installation of awnings they are deductible via the model 730/2024.
This type of device is one of the solar screens which allow you to take advantage of an IRPEF discount of 50 percent without renovation within the scope ofecobonus.
Under certain conditions, this type of intervention also gives access to other building concessionslike that of the Superbonus.
How to access the benefit? The point about requirements, spending limits and instructions.
Awnings bonus 2024: deduction without renovation
Individuals who have purchased and installed the awnings during 2023 can deduct expenses made through the model 730/2024.
Although there is no real dedicated relief, the costs incurred can still benefit from one deduction tax within the scope of building bonuses.
For this type of device, the percentage of IRPEF discount varies based on bonus accessed. The taxpayer can choose between:
- L’ecobonuswhich allows you to benefit from a discount of 50 percentwithout carrying out any work renovation;
- The renovation bonuswhich allows access to the same discount as 50 percent but is subordinated to the implementation of interventions Extraordinary maintenance;
- The Super bonusaccess to which is though increasingly complicated.
In this third hypothesis, the deduction is due to the extent of 70 percentwhich will drop to 65 percent starting from 2025, only for works carried out in condominiums.
Among other things, the installation of awnings falls is considered a trailed interventionto be implemented together with at least one of the key interventions envisaged by the legislation.
Tents are included solar screens mentioned in Annex M of legislative decree number 311/2006.
To access the deduction without renovationas specified within the circular number 17/2023 and reiterated in guide 2024this type of device must necessarily comply with the following requirements:
- CE mark;
- installation on exhibitions from east to westpassing for the south.
Bonus for awnings without renovation: eligible costs and spending limit
The eligible expenses for which the deduction is due without renovation are indicated in the art. 5 of decree of the then Ministry of Economic Development dated 6 August 2020.
They are included:
- there supply;
- L’installation;
- L’possible dismantling of devices present;
- the costs incurred for the professional services that should become necessary.
In any case, the sums incurred for the intervention cannot exceed spending limit total of 60,000 euros.
The reimbursement provided by the ecobonus can therefore reach up to a maximum of 30,000 euros.
This figure can be “spread” in 10 yearsi.e. divided into 10 annual installments of the same amount.
Awnings bonus 2024: payment only by bank transfer
To access the discount without renovationthe taxpayer must have made the expense through talking bank transfer.
This document is obligatory in order to benefit from the above-mentioned benefits and must be compiled otherwise depending on the bonus which you intend to access.
In particular, it is used to keep track of both recipient dataand those of the subject who has incurred the expenses.
Inside it contains:
- there causal of the payment, with the relevant amount indicated normative reference;
- the tax code of beneficiary of the deduction;
- the tax code or VAT number of payment beneficiary.
Deduction of awnings without renovation: ENEA communication and how to fill out form 730/2024
To access the deduction without renovationthe taxpayer must transmit the relevant data in the appropriate form ENEA communication.
The transmission of the document, to be carried out within 90 days from the date of implementation of the intervention, is mandatory exclusively for interventions of energy efficiency which give access to the ecobonus and the superbonus.
It is therefore not necessary to comply with the restructuring bonus.
The discount is obtained by entering theamount of expenses supported during 2023 inside the Panel Ein the Section IV of the model 730/2024.
In particular, for the ecobonus and the superbonus the lines E61 and E62.
To access the renovation bonus instead they must be filled in:
- in the Section III Ai lines from E41 to E43entering the spending amount;
- in the Section III Bi lines from E51 to E53relating to the cadastral data that identify the property.
This operation must be carried out exclusively if you don’t already use it of the deduction.
Since this is a benefit that can be used in multiple annual installments, those who have already requested the discount in a previous one tax declaration will find the amount of installment due within its own pre-filled.
