The bonus awnings 2024 it is a benefit made available to individuals and companies who wish to protect the façade of their home from the harmful effects of solar rays. Available for a few years already, the Curtains, Mosquito Nets and Shutters Bonus has also been renewed for 2024 and is expressed in a IRPEF or IRES deduction (depending on the applicant’s profile) equal to 50% of the expenses incurred for the purchase and subsequent installation of these devices. The tax benefits are in addition to those which concern the improvement of the energy performance of the property as well as the reduction of the cost of energy on the bill.
How does the 2024 awning bonus work?
The 2024 Awning Bonus is a measure aimed at improving the energy efficiency of buildings through the installation of solar shading. This tax break allows you to deduct the 50% of the expenses incurred, up to a maximum of 60 thousand euros (for a cost, therefore, of 120 thousand euros), for the purchase and installation of awnings and other screening systems, such as Venetian blinds or roller blinds, which contribute to reduce overheating of internal environments. It is important to underline that the maximum ceiling set at 60 thousand euros is to be understood as a reference to the individual home and not to the taxpayer who requests it.
The 50% deduction can be used as an IRPEF or IRES deduction. There IRPEF deduction (Personal Income Tax) applies to citizens and families who carry out interventions that benefit from tax breaks, such as the installation of solar shading. The mechanism provides that the beneficiary can deduct a percentage of the expenses incurred directly from his income tax. In the case of the 2024 Awnings Bonus, this deduction is equal to 50% of the expenses incurred, distributed in ten annual installments of the same amount.
There IRES deduction (Corporate Income Tax), however, applies to businesses who carry out interventions eligible for the bonus. Also in this case, the percentage of deduction and the annual distribution mechanism are similar to those envisaged for the IRPEF, but applied to the corporate tax context.
It is essential that the taxpayer or company wishing to request has made the payment by bank transfer or credit card in order to be able to certify the actual payment for the good for which the deduction is to be requested.
They can then log in the following subjects are eligible for the bonus in 2024:
- owners and bare owners;
- holders of usufruct, use, home or surface;
- lessees or borrowers (with the consent of the legitimate owner);
- members of both divided and undivided cooperatives;
- individual entrepreneurs and entities producing income in an associated form (simple partnerships, general partnerships, limited partnerships and equivalent entities, family businesses) for properties not included among capital goods or goods;
It should not be forgotten that independent social housing institutes are also among the potential beneficiaries of the 2024 tent bonus.
Tent bonus 2024: the requirements
To access the 2024 curtains bonus, specific requirements must be met requirements linked both to the characteristics of the building and to the technical specifications of the solar shading installed.
A first category of requirements concerns buildings: only those already existing and regularly registered on the start date of the works are eligible for the bonus. The buildings must be up to date with the payment of any taxes. The bonus is applicable to both residential and non-residential buildings, including private homes, condominiums and accommodation facilities.
We must also consider the characteristics of the shields:
- orientation, awnings should be installed in an orientation that maximizes the effectiveness of sun shading, typically south, east, west, southeast or southwest. Incentives are not permitted for tents facing north, north-east and north-west;
- typologies of eligible blinds, such as vertical blinds, roller blinds, folding or rotating arm blinds, Venetian blinds, and shades for skylights.
- energy efficiency, shielding must contribute to improving the energy performance of the building. A total solar transmission factor (gtot) value equal to or less than 0.35 is required, evaluated according to the UNI EN 14501 standard.
The eligible expenses for the 2024 tent bonus include thepurchase and installation dFor solar shielding, the masonry works necessary for their installation, and the possible removal of pre-existing shielding. There is a maximum spending cap of 60,000 euros per intervention, with a maximum cost allowed per square meter of shielding.
Great care must be taken to request and keep the functional documentation to be able to access this benefit:
- tax documentation: it is necessary to make payments by bank or postal transfer, indicating the reason for the payment, the tax codes of the beneficiary of the deduction and of the supplier;
- communication AENEAS: after completion of the works, it is mandatory to send a descriptive sheet of the interventions to ENEA within 90 days of the conclusion of the works or the testing of the works.
Differences with previous years
It is not the first year that Italians can take advantage of the awning bonus, but this Budget Law has introduced some differences compared to the 2023 awning bonus and above all the 2022 awning bonus.
Starting from 2024, the relief for the purchase and installation of awnings and other solar shading consists exclusively in an IRPEF deduction of 50% divided into 10 annual installments of the same amount: this means that the refund will not be immediatebut will be recovered in the tax return over the course of 10 years.
The 2023 Budget Law has in fact eliminated the possibility of invoice discount and credit transfer for almost all building bonuses, including the Awning Bonus.
When does the awning bonus expire?
The deadline for the 2024 tent bonus has been set for December 31, 2024. By that date it is categorical that the citizen or company has purchased and completed the work relating to the tents.
