Photovoltaic bonus: what it is, how much it is worth and to whom it is due

We often hear about a “photovoltaic bonus”, but in fact a real measure does not exist. The term, however, indicates in jargon the set of state subsidies toenergy efficiency of the buildings, inserted in the various home bonus extended by the Budget Law 2022. The measures also include the installation of solar systems, both photovoltaic and solar thermal. With a “revolutionary” plan of the EU Commission in the background.

Europe’s plan on solar panels

The EU’s stated goal of wanting to break away from dependence on Russian gas “as soon as possible” (here we talked about the anti-sanctions “trick” devised by Eni) led to the definition of an energy plan that could impart the desired turn to the process of ecological transition. In the draft of the program “RePowerEu” there is talk of incentives to citizens for the installation of solar panels, heat pumps with accumulators.

Not only that: Brussels would also like to introduce the obligation to supply solar panels for all new buildings and for buildings with high consumption, indicatively from energy class D. “We propose to make solar panels mandatory for commercial and public buildings by 2025 and for new residential buildings by 2029,” said the president of the European Commission. Ursula von der Leyen.

How to apply for incentives and how much you save

Thanks to the photovoltaic bonus they can be obtained up to 1,500 euros per year for each family (without ISEE), as well as saving on electricity and gas bills and the possibility of installing photovoltaic panels for free. As explained by the CEO of Fotovoltaico Semplice a The daythe savings can come up to 90% for electricity bills e up to 70% as for gas.

Incentives for photovoltaics can be requested in two ways: the Renovation Bonus (o Home Bonus, which we talked about here) and the Superbonus 110%. If we also consider the panels for solar thermal systems, or solar collectors, there is also a third solution: theEco-bonus 65%.

Renovation bonus

This includes all the expenses necessary for solar energy systems: supply, installation, labor, design, appraisals, inspections, VAT and stamp duty. The spending limit is 96 thousand euros per real estate unit with a tax deduction of 50% over ten years, an assignment of credit or a discount on the invoice of 50% of the expense by the supplier. The restructuring bonus was extended by the 2022 budget law until 31 December 2024 (here, on the other hand, we talked about the bill bonus and who will be able to receive it after the intervention of the Government).

Superbonus 110%

The installation of solar systems, both photovoltaic and thermal, also falls within the measure introduced by the Relaunch decree which allows the reimbursement of 110% of the costs incurred for the energy efficiency of homes. To take advantage of the Superbonus, two requirements must be met:

1. jointly carry out at least one “driving” intervention with a “towing” intervention;
2. obtain the improvement of at least two energy classes of the house with respect to the APE at the start of the works or the achievement of the maximum energy class.

Spending limits

Works relating to solar plants are considered “towed” interventions.

• The installation of photovoltaic systems for a maximum cost of 48 thousand euros per housing unit or 2,400 euros for each kw of nominal power of the plant;
• the installation of storage systems for a maximum cost of 48 thousand euros per housing unit or 1,000 euros for each kw of storage capacity;
• the installation of solar thermal is integrated in the driving intervention to replace the existing air conditioning systems with condensing boilers or heat pump. For this intervention, the maximum cost is 30 thousand euros per house, 20 thousand euros per apartment in condominiums with up to eight houses, 15 thousand euros per apartment in condominiums with more than eight houses.

In recent months there has been a boom in requests of solar panels. In the first quarter of 2022 alone, demand grew to almost 300%surpassing the 270% growth recorded in 2021.

Who can access the bonus

If you work through the Renovation Bonusthe incentive can be requested by:

• the owner of the property;
• the naked owners;
• the usufructuary;
• the borrower;
• the tenant;
• the members of the cooperative or of the company;
• entrepreneurs (for properties not for commercial or instrumental use).

If you choose the route of the Superbonusthey can apply for:

• natural persons who own or hold the property for residential use;
• condominiums;
• autonomous public housing or public housing institutes;
• housing cooperatives;
• Onlus, voluntary and social promotion associations;
• amateur sports associations and clubs.

Finally, as regards theEco-bonus 65%which represents the only possibility for those who want to install solar thermal, the audience is as follows:

• natural persons holding a real right on the property (borrowers, tenants, usufructuaries);
• condominiums for interventions on the common areas;
• holders of business income (individuals, partnerships or capital companies);
• professional associations;
• public and private entities that do not carry out commercial activities;
• autonomous institutions for public housing or with the same social purpose;
• housing cooperatives.

How to apply and when the deadlines expire

To obtain financial aid, the application must be submitted to the ENEA website within and no later than 90 days from the date of completion of the works. The deadlines vary according to the type of incentive that has been chosen.

As for the Restructuring Bonus and the 65% Ecobonus, there is an extension until December 31, 2024.

With regard to the 110% Superbonus, on the other hand, the deadlines change according to the structures undergoing interventions.

• For interventions on single-family homes: extension until 31 December 2022 and completion of 30% of the works by June 2022.
• For interventions carried out by the Autonomous Housing Institute and cooperatives: extension until 31 December 2023 and completion of 60% of the works by June 2023.
• For interventions carried out by condominiums and owners or co-owners: 110% by 31 December 2023, 70% by 2024, 65% by 2025.
• For areas affected by earthquakes (from 2009 onwards): the 110% deduction remains unchanged until 2025.