One of Italy's latest tax deductions, included in the country's relaunch decree after the coronavirus pandemic, is the Ecobonus 100%. The government has now stated that the Ecobonus 110 can also be used for home automation systems, more specifically, for work involving the installation and implementation of building automation devices and systems in residential units. This is specified in article 2 of the decree on technical requirements released by the Ministry of Economic Development.
As underlined in article 2 of the technical requirements decree, "for the purposes of this decree, the following type of home improvement work is identified", stating that bonus applies to the "installation and implementation, in residential units, of building automation devices and systems".
As highlighted in an article by the Italian newspaper, Italia Oggi , "at a strictly technical level, building automation devices eligible under the Ecobonus must display energy consumption through multimedia channels, by means of periodic data supply and display the current operating conditions and the regulation temperature of the systems, as well as allow remote switching on, off and weekly programming of the systems".
It should also be noted that, according to the Italian Tax Agency, the Ecobonus is a subsidy that is part of Italy's COVID-19 reopening plan and is a tax rebate for expenses incurred from 1st July 2020 to 31st December 2021. It applies only to specific interventions in the field of energy efficiency, anti-seismic work, the installation of photovoltaic systems or infrastructure for charging electric vehicles in buildings.