2023 Home Automation Bonus

HOME AUTOMATION BONUS 2023

The latest Budget Law for 2022 has extended until December 31, 2024, the tax deductions for the energy efficiency of buildings, including the so-called HOME AUTOMATION BONUS related to the installation of Building Automation systems that promote energy savings.

These systems allow for remote management and control of room temperature, heating activation timing to only operate when necessary, and the management of systems such as lighting or automation for the opening and closing of doors and windows (fixtures, blinds, and shutters).

This package is part of the lines for Building Renovations and allows for the deduction of all expenses incurred from January 1, 2022, for the purchase and installation of devices that monitor and contain consumption, resulting in energy cost savings.

The documents to be electronically submitted to ENEA within 90 days of the completion of these works will be:

1. A certificate issued by an authorized professional to demonstrate that the intervention complies with the required standards.

2. The APE (Energy Performance Certificate) drawn up by an expert containing all information on the energy efficiency of the house.

3. The information sheet regarding the interventions carried out, containing information on the property on which the interventions were performed.

The eligible expenses include the supply and installation of all electrical, electronic, and mechanical equipment, as well as the electrical and masonry work necessary for the installation and operation of Building Automation systems for heating systems, and all professional services, such as the production of necessary technical documentation, project management, etc.

This tax benefit can be deducted over 10 years from IRPEF or IRES, paid to the Revenue Agency, for 65% of the total amount spent, with a maximum deductible expense of 15,000 euros