Roma – Eco-bonus for construction 110 per cent, many ask what the spending caps and price ceilings are. When different types of interventions are carried out on the same building, it is possible to take advantage of the different tax deductions provided for the different jobs individually, provided that the expenses referring to the two different interventions are recorded separately. These provisions, as indicated in Circular 24 of the Revenue, also apply with reference to the Ecobonus. Therefore, for towed and towed interventions with a 110% deduction, the maximum total cost ceiling is 128,000 euros (insulation, boiler and photovoltaic), to which is added a maximum expenditure of 96,000 euros for other works.
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As for prices, however, as clarified by the Requirements decree, for the purposes of certification by the technician for the works for which one is entitled to the Superbonus, it is not possible to adopt “mixed” criteria, so if the technician verifies that the costs incurred are greater than the maximum ones indicated in relation to one or more types of intervention, the deduction is in any case applied within the maximum limits indicated by the decree.
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