The 2019 incentives of the Conto Termico 2.0
The 2019 GSE thermal account, also called 2.0, replaces the previous version launched in 2012 and was designed to better exploit the incentives for interventions aimed at greater energy efficiency and the development of so-called thermal renewables. In the course of the article we will see how it works, what the incentive interventions are, the application rules, therefore the legislation in force, but also in which cases it is preferable to access the incentives of the thermal account 2.0 or the 65% tax breaks, the so-called Ecobonuses for energy saving interventions. For further information on Irpef deductions, we refer you to our guide to the 2019 Ecobonuses. In fact, but we will talk about it throughout the article, many interventions to improve the energy efficiency of buildings, such as replacing the old boiler with a new generation one condensation, they can enjoy both the incentives of the Thermal Account 2.0 and the tax deduction of the Ecobonuses, so it is important to understand how the discussion works to decide which is the best solution depending on everyone's needs. What is the GSE Thermal Account 2.0 The Thermal Account 2019 is a fund to incentivize the production of thermal energy and to support interventions aimed at improving the energy efficiency of buildings and homes. The fund is managed by GSE, which stands for Energy Services Manager. The latter is responsible for establishing which interventions are permitted, who can access the incentives, i.e. who is entitled to them and what the access methods are, naturally on the basis of the legislation (the law) decided by the legislator. Let's see a summary of the main characteristics of this energy efficiency fund. For public and private The 2019 Thermal Account provides economic bonuses equivalent to 65% of the expenditure incurred for improving the efficiency and energy saving of buildings and for the production of renewable energy, for Public Administrations and private entities, both businesses and residential nature. The GSE 2.0 Thermal Account was also designed for companies in the agricultural sector (greenhouses and similar), in order to reduce energy supply costs. What incentives The Thermal Account 2.0 2019 provides economic contributions for improving energy efficiency for the production of thermal energy from renewable sources. Availability of the fund The Italian State makes 900 million euros available per year. 200 of these are intended for public administrations, the other 700 finance the interventions of private entities, for example in the case of work at home to save energy. Timing The GSE reimburses 65% of the expenditure incurred for the interventions within 2 months of signing the agreement. How to access the Thermal Account 2.0 2019 Private individuals can submit requests for reimbursement of expenses at the end of the works, with the direct access method (which we will explain in detail later). Public Administrations can instead also take advantage of the so-called "booking" method, which gives the possibility of taking advantage of the incentives before starting the works. Disbursement of incentives As regards private individuals, in direct access mode the incentive is paid in a single payment, but up to a maximum of 5,000 euros. For PAs, however, in direct access mode the entire contribution corresponding to 65% of the expenditure incurred is paid immediately, while in "reservation" mode a deposit is paid upon start of work and the balance upon completion. The irrevocable mandate for collection In direct access you can decide to allocate the incentive of the 2019 Thermal Account 2.0 for energy saving and efficiency works directly to third parties. PAs can also do the same thing in "booking" mode. Cumulability The incentives of the Conte Energia Termico GSE can be cumulated with other non-state contributions, as far as private individuals are concerned. In the case of Public Administrations, the 2019 Thermal Account can be combined with other incentives even if the latter are always state-owned. What's new for 2019 But what exactly are the differences between the old version of the Thermal Energy Account introduced in 2012 and the one defined as 2.0? Let's see the summary of the news, throughout the article we will delve into the individual items. More subjects admitted The requirements for accessing the 2019 Conto Termico incentive bonus are expanded and now also include "in house" companies and inhabitants' cooperatives. In-house companies are public companies in corporate form. New energy efficiency interventions We will see the list later. It must be said that, even if there are quite a few interventions that give the right to the economic benefits provided by the fund for works that lead to energy savings, several of these are more suitable to take advantage of the tax deductions of the Ecobonuses than the incentives of the 2019 Thermal Account. System size The Thermal Account 2.0 has increased the maximum size of the systems that give the right to access the incentives. Streamlined procedure The direct access procedure for catalog devices has been simplified and speeded up, therefore less bureaucracy and shorter reimbursement times for expenses incurred. Higher installment Now the limit for disbursement of the incentive in a single installment is considerably higher, going from 600 to 5,000 euros. Reduced timing Also in this case a notable improvement. The payment times for the economic subsidy for energy efficiency are reduced to 2 months, compared to 6 in the previous version. Higher incentives The Thermal Energy Bill 2019 2.0 provides for a higher value of incentives compared to the previous version. nZEB buildings Up to 65% of the costs incurred for the so-called "Nearly Zero Energy Buildings", which produce all the energy they need from renewable sources. Thermal insulation and more The incentive reaches up to 40% if thermal insulation work is carried out on walls and roofs, but also if fixtures, especially windows, are replaced with new generation models specific for energy saving. Furthermore, solar shading, works to improve the efficiency of interior lighting, Building Automation technologies (automation of the functions of a building or home) and the installation of a condensing boiler are also reimbursed. However, attention must be paid to this last point. As we explained in the guide to 2019 condensing boiler deductions, the best path to follow to recover from the expense incurred for the installation of an appliance of this type is not that of the Thermal Account, but the 2019 Ecobonus, provided however that you install also a system for the thermoregulation of environments, such as thermostatic valves, otherwise the Irpef deduction drops from 65 to 50%. If combined they increase. In the event that the thermal insulation works are combined with the replacement or construction of another system (solar thermal, heat pumps or condensing boiler), the incentive granted by the GSE 2019 Thermal Account for insulation rises to 50 %. Systems and appliances The incentive bonus rises up to 65% of the expenditure incurred for the construction of solar thermal systems, heat pump systems (including hybrids), boilers and biomass appliances. We remind you that the new rules on the systems booklet are in force. Important sanctions are foreseen for violators in the event that irregularities are found following an inspection, so we recommend reading the in-depth article. Reimbursement for energy diagnosis and APE One of the most important innovations of the Thermal Energy Account 2.0 2019 is represented by the total reimbursement, therefore a 100% incentive, for the Energy Diagnosis of buildings and the Energy Performance Certificate, the so-called APE. All this, however, when we are talking about Public Administrations. For private individuals, inhabitants' cooperatives and social cooperatives, 50% of the expenditure incurred is reimbursed. How the Conto Termico 2.0 2019 works The GSE provides the incentives through annual installments for a duration of between 2 and 5 years. The duration of the reimbursement depends on the type and size of the interventions and systems. In the event that the amount does not exceed 5,000 euros, the incentive will be paid in a single solution. We are talking about private individuals, in fact the PAs and ESCOs that operate on their behalf can request the liquidation of the state contribution in a single solution even if the latter exceeds the threshold of 5,000 euros, if they have opted for direct access . The application rules On its website, the GSE publishes the so-called "application rules" every year, which establish the methods for accessing the incentives of the Conto Termico 2.0, aimed at encouraging interventions for better energy efficiency and for the production of thermal energy from renewable. Depending on the type of entity requesting the economic relief, therefore Public Administration, company or private individual, the following conditions are described: Procedure for accessing the incentives of the Conto Termico 2.0 GSE Compliance requirements (as per the Legislative Decree) How the incentives are calculated Method of delivery Who is entitled to the incentives of the 2019 Thermal Account Well, let's see who can take advantage of the state contribution bonus for those who carry out works that lead to better energy efficiency of buildings or homes, in practice who can access the incentives of the Account Thermal 2.0, and what the responsible party must do to obtain the contribution to the expenses incurred. Further on in the article we explain how the bureaucratic process works, what documents must be presented to the GSE and all the information necessary to complete the procedure for requesting incentives. Let's now see who the so-called "responsible subjects" are. Owner of the expense The person who directly incurred the expenses for the energy efficiency interventions for which he/she requests reimbursement. Submission of application to the GSE The responsible party can submit an application for recognition of incentives and is responsible for the truthfulness of the information relating to the compliance of his request with current regulations. Contract The responsible party is the one who physically signs the contract with the GSE and therefore receives the incentives of the Conto Termico 2.0 2019. Conservation of documents The responsible party is required to keep the documents indicated in the Ministerial Decree of 02/16/2016 for the entire duration of the incentive period and for the 5 years following the disbursement of the last amount. Control activities The possibility must be guaranteed for the GSE to carry out controls, even with direct inspection, aimed at verifying the conformity of the interventions for which the 2019 Conto Termico incentive bonus was requested. Can be cumulated with Irpef deductions As we said in the case of boilers condensation, the incentives of the GSE Thermal Energy Account 2019 cannot be combined with the Irpef tax breaks, the so-called Ecobonus 2019, or with other forms of state incentives (but only for private individuals). For those who want to know more: how the Irpef works, what the various deductible charges are, the so-called deductions, how the personal income tax is calculated, what the rates are, the brackets and who pays it. VAT and invoice One of the most frequently asked questions on the web is the following: are the Conto Termico 2.0 GSE incentives subject to VAT and withholding tax? and do I need to make an invoice? The answer is no. The expense bonus paid by the State for those who carry out works aimed at improving energy efficiency or the production of renewable energy has the nature of a contribution towards plants and is not subject to the 4% withholding tax (art. 28 of Presidential Decree 600/73). Furthermore, being devoid of the so-called "synallagmatic" element, it is to be considered outside the scope of VAT and therefore does not require the issuance of an invoice. Cost of the practice The responsible party, i.e. the person who requests the incentive, is required to pay a fee of 1% of the same (of the value of the state contribution received) to cover the expenses incurred by the GSE for the practice and all related activities, including technical-administrative checks, but with a maximum taxable amount of 150 euros. This fee is subject to VAT at the ordinary rate and is invoiced by the GSE. The interventions eligible for incentives Well, let's now move on to the list of interventions aimed at improving energy efficiency of buildings and homes which give the right to access the incentives of the 2019 Thermal Account. Public Administrations only Improvement of energy efficiency in existing buildings. Insulation (thermal insulation) walls and roofs. Replacement of fixtures. Efficiency of interior lighting. Transformation of buildings into nZEB (all the energy needed from renewable sources). Building Automation (automation of the functions of a building or property), home automation and district heating. Sunscreens. Replacement of existing air conditioning systems (for example with condensing boilers). Even for private individuals, small-sized systems for the production of thermal energy and energy saving interventions (replacements of LPG or methane boilers, for example, or new installations, thermostatic valves, stoves) are eligible for the Conto Termico 2.0 2019 incentive bonus. pellets and more). By private entities, the GSE means natural persons, condominiums, and individuals with business or agricultural income. Let's see a summary list of the interventions that entitle you to the available incentives (the links point to in-depth articles that we invite you to read if you are interested in learning more). Heat pumps Both for air conditioning and for the production of hot water for domestic use. Boilers, biomass fireplaces, pellet stoves and similar Hybrid heat pump systems Solar thermal and thermodynamic systems Even if they are combined with "solar cooling" technology, which allows the production of cold, therefore air conditioning in the summer months. In this regard, we invite you to read the article on Ohikia thermodynamic solar systems, a new technology that allows you to create energy as with normal photovoltaic systems, but by exploiting a thermodynamic solar system and some important innovations introduced by this interesting start- Italian up. Naturally, incentives in the form of Irpef deductions are also provided in this case. Solar thermal system for the production of hot water. Incentives or tax deduction? Another of the most frequently asked questions is whether the Thermal Account or the Ecobonus is more convenient. The best answer to this question is: it depends. The most debated topic is the one relating to the replacement of the old heating and hot water boiler with a new generation condensing machine. In fact, the application rules of the 2016 GSE Thermal Energy Account 2.0 do not provide for the possibility of taking advantage of the incentives for condensing boilers, but only for heat pump ones. This possibility is also foreseen for 2019, but the truth is that the State prefers to deduct "its" expenditure from the Irpef with a 10-year installment, rather than taking out the money directly with incentives. In fact, the bureaucratic process for the Thermal Account is much more complex than that for taking advantage of the Ecobonuses, so don't waste time. For replacing the boiler with a new condensing one, the right, but in many ways obligatory, choice is that of the Ecobonus tax deduction, which among other things is 65% if a thermoregulation system is installed at the same time. Thermal Energy Account 2019: access methods As we said at the beginning, there are two ways to access the incentive bonus promised by the new GSE Thermal Account 2.0. Let's see them. Direct access Direct access is also possible for private individuals, as well as for the Public Administration and provides a limit of 60 days from the end of the works for the submission of the application. For the installation of devices considered small in size (generators up to 35 kW and solar systems up to 50 m2) a simplified procedure is envisaged. Reservation The method reserved for Public Administrations and ESCOs (Energy Service Companies) that operate on their behalf. It provides for the payment of an advance on the cost of the works still to be carried out and the balance at the end of the interventions. To book the incentive, you can submit a quote application form. Access methods and application rules for private individuals As we said previously, in the case of private applicants the only method available to obtain the 2019 Thermal Account incentives is direct access, which requires completing the request within 2 months from the end of the works, the stipulation of a contract and a simplified process. What is meant by private entities Natural persons Condominiums Holders of business income or agricultural income Documentation for requesting incentives But what must be done to obtain the contribution promised by the Conto Termico 2.0 2019? We see. Application form and documents to be submitted to the GSE The methods of accessing the incentives provided by the Thermal Energy Account include filling out the so-called "application form" on the GSE website, the Energy Services Manager. Be careful not to make mistakes Compiling this document is a delicate and important matter. The applicant must inform the GSE, in detail and without errors, regarding the type of certain documents that the manager may then request, even in paper format. It is therefore very important not to make mistakes. There are checks and controls and they are very strict, as is right to avoid various scams and misappropriations, and the rules are very stringent. The list We summarize the documents that must necessarily be in possession of in order to request the incentives provided for by the 2019 Thermal Account and we also see how to prepare the invoice(s) that must be added to the documents for the request. Energy certification certificate Technical data sheets of the components and equipment installed Certification by a qualified technician (assertion) regarding the appropriate sizing of the heat generator Energy diagnosis (only if specifically provided for) Certification of environmental respect in relation to the levels of input into atmosphere (issued by the manufacturer) Invoice of expenses incurred The type of intervention that was carried out and for which the promised incentive is being requested must be specified in detail. If multiple incentivized works have been carried out, multiple invoices must be created, with separate payments for each document (although recently the possibility of providing a single invoice with the list of all interventions carried out has been proposed). The following data must be entered in the invoice: VAT number of the issuer Data of the person responsible for the Thermal Account (who bears the expenses) Tax code or VAT number of the responsible person If financial leasing has been used, the invoice must be made out to the leasing company (for which a copy of the contract must also be provided). If you want more detailed information on how to make an invoice for tax deductions we recommend the linked article, where we explain how this document works if you want to access incentives, tax breaks and various bonuses. We remind you that it is no longer necessary to include the cost of labor among the mandatory items, but that it is a good idea to list in detail all the work carried out. Bank transfer First of all, it should be noted that the payment for the works for which access to the Conto Termico 2.0 2019 is requested must be made using the ordinary bank transfer model, unlike what happens for the request for tax deductions for energy saving and renovations, where specific bank transfer models must be used. The following information must be entered in the reason for payment: Reference to the Ministerial Decree 28/12/2012 Reference to the invoice number (with date of the same) VAT number/tax code of the recipient of the payment and of the responsible party In the event that the invoice has not been issued at the time of payment, you can enter the order number in the transfer reason. However, the copy and the bank transfer with the corresponding order number must subsequently be sent to the GSE. Timing The request to access the 2019 Thermal Account incentives must be submitted within 60 days of the completion of the works. The deadlines must be respected in any case, otherwise no refund will be possible for the work carried out. As regards the promised refund: the law establishes that it must be received within 30 days from the end of the two-month period in which the application was submitted.