Window replacement using the 110% Superbonus can only be requested if specific conditions are met.
The Revenue Agency clarifies the terms for windows, blinds and screens within the 100% Superbonus.
In response to Interpello number 369, the Revenue Agency clarified when it is possible to apply the Superbonus 110% in case of interventions relating to windows, blinds and screens. The replacement of the windows – including the fixtures that delimit the heated volume towards the outside and towards the non-heating rooms – re-enters among the towed jobs and, therefore, necessarily associated with at least a driving intervention per be able to take advantage of the Superbonus. In addition, the work will have to be carried out simultaneously. The Revenue Agency then underlines that the intervention must concern one replacement of components already present and not a new installation. Last point, the total surface must necessarily result lower or equal to the one in place before the works.
Replacement of windows, the points of the response of the Revenue Agency
A ruling demanded one fast answer by the Revenue Agency. The body had to give explanations in relation to the windows, screens and blinds clarifying the regulatory framework. The replacement of windows is one of the towed interventions and must therefore be associated with at least one towing intervention that must be carried out at the same time. As for new installations, they do not allow you to take advantage of the deduction. It remains possible, however, to replace the fixtures also present with size shift for a final number of fixtures with a total final surface less than or equal to the initial one.
The deductions, then, can also be requested for expenses made for interventions on accessory structures to fixtures aimed at reducing heat loss such as shutters, shutters, built-in bins in the frame of the fixture. It should also be known that the simultaneous replacement of the window frame and the installation of blackout closures must be considered as a single intervention.
Interventions not allowed, do not despair: there is the Ecobonus
If the installation of the new windows involves the use of a larger surface area than that occupied by the old windows, the maximum deduction provided for by the Superbonus cannot be requested. We will have to settle for a minor refund since the intervention falls within the recovery of the building stock which guarantees the deduction of 50% – as for the installation of mosquito nets.
Furthermore, when the blackout closure is not carried out at the same time as the replacement of the windows, it is considered self-employment and responds to the maximum deductible expense of 60 thousand euros per property unit. Finally, regarding the technical features that the new windows must have to access the building bonuses can be viewed on the “Vademecum: Solar screens and blackout closures” easily available on the ENEA portal.
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