13/10/2020 – Reference prices for towing and towed interventions that benefit from the 110% Superbonus and contribution of thermal bridges in the calculation of transmittance. With a series of Faqs, ENEA has answered the doubts of the professionals who are preparing to take on the tasks for the design of energy efficiency works facilitated with the enhanced tax deduction.
Super bonus 110% and reference cost ceilings
One of the questions posed to ENEA concerns the prices to refer to in an energy requalification intervention consisting of the driving intervention of thermal insulation of the dispersing surface and of the towed one to replace the fixtures. It is necessary to refer to the prices indicated in point 13.1 of Annex A of Technical Requirements Decree or those contained in Annex I of the same decree?
Enea replied that the prices to refer to for the certification required for access to the Superbonus are those provided for in point 13.1 of Annex A, while the prices of Annex I must be used as a reference when the certification of technical requirements can be replaced by the declaration of the supplier or the installer.
We remind you that, according to the DM Technical Requirements, there are two ways to certify compliance with the maximum costs. For interventions in which the technician having to certify compliance with the technical requirements, the technician must assert that the costs by type of intervention are lower than or equal to the average prices of the completed works reported in the price lists prepared by the Regions and autonomous Provinces. In the absence of regional or provincial price lists, the technicians can refer to the prices reported in the guides on “Informative Building Prices” published by DEI publishing house – Typography of the Civil Engineers. If the price lists do not show the items relating to the interventions, or part of the interventions to be performed, the technician determines the new prices analytically, also making use of the specific cost ceilings for each type of intervention contained in Annex I.
For interventions in which the certification certifying compliance with the technical requirements can be replaced by one declaration of suppliers or assemblers or installers, the maximum amount of tax deductions or the maximum admissible expenditure is calculated by the technician on the basis of the specific cost ceilings for each type of intervention contained in theAnnex I..
Super bonus 110%, transmittance and thermal bridges
The technicians also expressed another doubt. Given that Annex E of the Ministerial Decree Technical Requirements contains the sentence “According to the UNI EN ISO 6946 standards, the calculation of transmittance of opaque structures it does not include the contribution of thermal bridges ”, the professionals asked whether the values shown in the table being checked should not take thermal bridges into account.
ENEA gave an affirmative answer. The values of the transmittances in the table, read in the Faq, they do not take thermal bridges into account, but constitute the limit of the average value determined by dividing the sum of the products of the individual thermal transmittances by their area of influence by the total surface of the intervention. ENEA added that the checks provided for by the “Minimum Requirements” must be carried out (DM 26 June 2015).
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