I am renovating my primary residence under a certified notice of commencement of works (SCIA) filed as an alternative to a building permit. The project concerns a detached house and will result in a building that differs wholly or partly from the previous structure. Can I use the Ecobonus to cover the replacement of the heating system, the installation of external thermal insulation and the replacement of windows? What requirements must I meet? According to my technician, I may include only one of these improvements, but I cannot find any legal provision imposing such a restriction. Thank you for your attention. Kind regards, Filippo.

Answer by Andrea Mifsud, a lawyer in Milan.

The fact that the work is being carried out under a SCIA filed as an alternative to a building permit, and that it constitutes a renovation resulting in a building that differs wholly or partly from the previous structure, does not in itself prevent access to the Ecobonus. If the project is classified under planning law as building renovation pursuant to Presidential Decree No. 380/2001, rather than as new construction, the tax deductions for energy-efficiency improvements may be claimed, provided that all statutory technical requirements are met.

There is no provision limiting the Ecobonus to a single type of work. The replacement of the winter heating system, the installation of thermal insulation and the replacement of windows may all qualify at the same time, provided that each improvement complies with the specific Ecobonus rules and the applicable deduction limits. In particular, the technical requirements established by the relevant implementing decrees must be observed.