Condominium ecobonus: energy upgrade of the common parts

The ecobonus is the tax deduction that rewards works for the energy upgrade of buildings. In a condominium it applies to the common parts, such as thermal insulation of the envelope, replacement of the central heating system or fitting of common windows. The benefit belongs to the individual owners in proportion to the cost allocated to them, requires certified technical requirements and specific obligations, including the transmission of data to ENEA within the deadline from completion of the works.

Which works are eligible

The ecobonus covers works that reduce the building's energy demand or improve the performance of the systems. On the common parts, typical examples are thermal insulation of opaque surfaces, such as perimeter walls and the roof, replacement of the central heat generator with more efficient systems, and installation of control and metering systems. Each work must meet the minimum technical requirements set by law in order to access the benefit.

• Thermal insulation of walls, roofs and floors facing the outside
• Replacement of the central winter climate control system
• Heat control and metering systems
• Windows and fixtures of the common parts with better thermal performance

Technical requirements and sworn statements

Access to the ecobonus is conditional on meeting precise technical requirements, which must be certified by qualified professionals. For condominium works there is normally a need for a design, a sworn statement of compliance with the requirements and the energy performance certificate where required. The technical documentation is an integral part of the right to the deduction: without the correct statements, the benefit can be denied even when the works were actually carried out.

The filing to ENEA

For energy upgrade works, the descriptive form of the work must be transmitted to ENEA, with the technical data and information on the savings achieved, within the deadline from completion of the works. This obligation is distinct from the reporting of expenses to the Revenue Agency and has its own timing. Failure to send, or late sending, to ENEA can compromise the deduction, so the administrator must coordinate the technicians to meet the deadline.

The majorities at the owners' meeting

The decision to carry out efficiency works on the common parts is taken at the owners' meeting. For works aimed at energy saving, the Italian Civil Code and the related provisions provide, in some cases, eased majorities compared with ordinary innovations, in line with Article 1120 and the rules on innovations. The exact thresholds must be checked case by case, distinguishing between ordinary works and innovations of greater impact.

• Notice with a clear agenda on the energy work
• Comparable estimates and a technical report supporting the decision
• Check of the majority required for that type of work
• Accurate minuting of the resolution and of the cost splits

Splitting the cost and the deduction

The cost of the energy work is split among the owners according to the relevant tables, and the deduction follows the same criterion. For systems serving only some units or for heat metering, usage criteria or special tables may apply. The administrator must certify to each owner the share of deductible expense, consistently with the technical documentation and with the filing transmitted to the tax authorities.

Managing the energy work with AmministraPro

An efficiency work involves resolutions, estimates, technical documentation, splits and certifications: many threads to hold together. With AmministraPro the administrator centralises the accounting of the work, splits the costs per unit and stores in an orderly way the documents useful for deductions and filings. The features are described at /funzioni and the plans at /prezzi. The technical requirements, rates and deadlines of the ecobonus must always be checked against the regulations in force and with qualified technicians.