Cost ceilings for building bonuses: the table in PDF with all the new roofs set by the Mite
Il Mite signed the long-awaited decree with i ceilings for energy efficiency interventions (super bonuses and other bonuses). Waiting for publication in the Gazzetta, we publish the signed document (remembering that it may not be the final decree!).
Specifically, the DM defines the specific maximum costs that can be subsidized for the purpose of certifying the adequacy of expenses.
The new spending ceilings and congruity asseveration
The decree of the Minister of Ecological Transition defines the specific maximum costs for certain types of interventions for the purposes of the certification of the appropriateness of expenses incurred, mandatory for the Superbonus and for others building bonusin accordance with the provisions of article 119, paragraph 13, letter a) and article 121, paragraph 1-ter, letter b), of Legislative Decree 34/2020.
The provision updates the ceilings identified by the eco-bonus requirements decree of 6 August 2020, replacing Annex I with the new Annex A.
Unlike the first drafts circulated, the final text of the decree establishes that the ceilings they do not include VATthe costs of installation and above all the professional charges.
In fact, in the final part of the provision, there is a note that specifies:
The costs shown in the table are considered net of VAT, professional services, related works to the installation and labor for the implementation of the goods.
This would mean that the voices present should be considered in principle, with some exceptions, such as elementary voices (materials) to which to add the installation costs and ancillary costs (v. art. price analysis).
In reality, as the interventions are defined, they would seem like legal voices to the intervention, rather than to materials.
We await the publication of the decree in the Gazzetta, because some doubts persist on various issues.
As regards the sworn statement, art. 3 paragraph 4 clarifies that for the types of intervention not included in Annex A, the certification referred to in paragraph 1 certifies compliance with the specific maximum costs calculated using the price lists prepared by the Regions and autonomous Provinces or the price lists of the chambers of commerce, industry, crafts and agriculture competent in the area where the building or the price lists published by the DEI publishing house are located.
Entry into force of the maximum cost Ministerial Decree
The decree enters into force 30 days after its publication in the Gazzetta.
Superbonus and ecobonus ceilings, the table in PDF
Cost caps PDF
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Download the table with the PDF ceilings.
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Mite decree ceilings
The new amounts are valid for the purpose of certifying the adequacy of the costs for energy efficiency interventions eligible for the 110% superecobonus and, in the cases of credit transfer and invoice discount, to the “ordinary” ecobonus, to the 50% home bonus and the bonus facades.
For all costs not provided for in the decree, reference will be made to the price lists prepared by the Regions and autonomous Provinces or to the price lists of the competent Chamber of Commerce or to the price lists of the DEI publishing house.
For all interventions, the certification on the appropriateness of the expenditure must be drawn up by the qualified technician on the basis of the maximum specific costs.
If the specific costs by type of intervention incurred are greater than the maximum admissible costs defined by the decree, the deduction is applied within the aforementioned maximum limits.
The ceilings will be updated by 1 February 2023 and thereafter every year in consideration of the results of the monitoring carried out by ENEA on the progress of the measures referred to in Article 121 of the Relaunch Decree and of market costs.
The decree will come into force after expiry 30 days from its publication in the Official Gazette.
Below are the interventions and ceilings.
Energy requalification
Climatic zones A, B and C
Global energy requalification interventions performed on existing buildings or on individual existing real estate units (c. 344 l. 296/2006)
960 €/m²
Climate zones D, E and F
Global energy requalification interventions performed on existing buildings or on individual existing real estate units (c. 344 l. 296/2006)
1.200 €/m²
Horizontal opaque structures: roof insulation
External
276 €/m²
Internal
120 €/m²
Ventilated cover
300 €/m²
Horizontal opaque structures: floor insulation
External
144 €/m²
Interior / ground
180 €/m²
Vertical opaque structures: insulation of perimeter walls
Climatic zones A, B and C
External / diffuse
180 €/m²
Internal
96 €/m²
Ventilated wall
240 €/m²
Climatic zones D, E and F
External / diffuse
195 €/m²
Internal
104 €/m²
Ventilated wall
260 €/m²
Replacement of transparent closures, including frames