Law of 3 August 2013, n. 90, recently published in the official gazette, converted into law (with amendments) the Decree- Law no. 63 of 2013 on "Urgent measures for the transposition of Directive 2010/31/EU of the European Parliament and of the Council of 19 May 2010 on the energy performance of buildings . It supersedes the Legislative Decree 192/2005 about the transposition of the Directive 2002/91/CE on the energy performance of buildings.
Objectives of the Decree are as followings:
-encourage improvements in the energy performance of buildings;
-encourage the development , enhancement and integration of renewable energy sources in buildings;
-to support energy diversification;
-promote the competitiveness of the domestic industry through technological development ;achieve the national targets for energy and the environment;
-extend and enhance the system of tax deductions ("detrazione") from 55 % to 65% (10 equal yearly amounts) for the redevelopment of Buildings (Eco- bonus), building renovations, the installation of RES-H technologies (e.g. 60% for heat pumps, solar thermal collectors, 50% for biomass-fueled heat generators (since 2017(-Art. 3, par. 4 L 205/17)) . In the case of private individuals, this disposition is valid for works undertaken up to 31 December 2018 and in the case of common buildings the disposition is valid up to 31 December 2021. For energetic requalification works aimed at improving the winter and summer energy performance of common buildings, the tax deduction will amount to 70% or 75% and works can be undertaken between 1st January 2017 and 31 December 2021 (Art. 1.2, par. a.3 L 232/16).
The maximum amounts for the tax deduction scheme are:
-Aerothermal and Geothermal: € 30,000, to be distributed over three years with three quotas of equal amount (Art. 1, c. 347, l. 296/06 in conjunction with Art. 1, c. 286, l. 244/07).
-Solar Thermal plants: € 60,000, to be distributed over ten years with ten quotas of equal amount (Art. 1, c. 346, l. 296/06 in conjunction with Art. 1, c. 48, l. 220/10).
-Energetic requalification works aimed at improving the winter and summer energy performance of common buildings : €40,000, to be distributed over ten years with ten quotas of equal amount (Art. 1.2-quarter L 232/16).
The tax deduction (“detrazione”) is conceded only if installation is validated by a certified technician (Art. 1, c. 348, l. 296/06) (except for solar thermal)
In order to implement the Directive on the energy performance 2010/3/UE, the decree:
- adopts at the national level a methodology for calculating the energy performance of buildings, taking into account, among other things, the thermal characteristics of the building and of air-conditioning and hot water supply;
- provides minimum energy efficiency requirements to achieve levels of optimal cost. The requirements to be applied to new buildings and those undergoing major renovation or upgrading the energy efficiency are reviewed every 5 years;
- defines "nearly zero energy buildings" and is drawn up a strategy for their growth through the implementation of a national plan, to be determined by 30.06.2014, which includes an indication of the way in which it applies this definition, intermediate targets for improving the energy performance of new buildings by 2015, information on the policies and financial measures or other measures taken to promote the improvement of the energy performance of buildings.