The Budget Law 2019 (Law of 30.12.2018 n.145) published In the Official Journal No. 302 of 31.12.2018, extends the conditions of access to tax benefits for the energy efficiency of buildings (Ecobonus) and deductions for renovations (Bonus Casa), in relation to the expenses incurred from 1 January to 31 December 2019.

From 2018, construction and technological works involving energy savings and / or the use of renewable energy sources have access to the tax deductions provided.

A basic requirement to access the deductions is the electronic transmission to ENEA (National Agency for new technologies, energy and sustainable economic development) of the documentation relating to construction and technological interventions, using thesite https://bonuscasa2019.enea.it , within 90 days after the completion or testing of the works.

 

Sources: ENEA, Istituto Nazionale Tributaristi