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Replacement windows and doors with tax bonus


There replacement of windows and doors is among the facilitated interventions with the tax deduction of 65% until 31 December 2015. The requirements necessary to take advantage of the bonus concern the property subject to intervention and the type of work, which must be configured as a energy requalification.

Window replacement: property requirements

The building object of the renovation (the building that meets the definition set out in art.2 of Legislative Decree 192/05 is a building) must be existing or stacked on the date of the deduction request, or there must be a request of stacking in progress. It must also be up to date with the payment of all possible taxes and equipped with a heating system.

But what is meant by a heating system? Is a fireplace enough? To be considered as such, a thermal plant must meet the definition referred to in point l-tricies of paragraph 1 of Article 2 of Legislative Decree 192/05, as amended by the decree-law of 4 June 2013, n ° 63 , coordinated with the conversion law 3 August 2013, n ° 90:

"Heating system is a technological system intended for winter or summer air conditioning services of the rooms, with or without the production of domestic hot water, regardless of the energy carrier used, including any systems for the production, distribution and use of heat as well as the regulation and control. Individual heating systems are included in the thermal systems. The following devices are not considered thermal systems: stoves, fireplaces, localized radiant energy heating appliances; these appliances, if fixed, are however assimilated to thermal plants when the sum of the nominal power of the hearth of the appliances serving the single real estate unit is greater than or equal to 5 kW. Systems dedicated exclusively to the production of domestic hot water serving individual residential units and similar are not considered to be thermal plants ".

Window replacement: technical requirements of the intervention

The intervention must be configured as a replacement or modification of existing elements and not as a new installation. It must delimit a heated volume towards the outside or towards unheated compartments. It must also ensure a thermal transmittance value (Uw) lower than or equal to the limit transmittance value shown in table 2 of the Ministerial Decree January 26, 2010.

Window replacement: other facilitated works

Once the above conditions are met, the tax bonus also includes the replacement of: shutters, shutters, roller shutters, bins (if integral with the frame) and related accessory elements. This is provided that the replacement occurs simultaneously with that of the fixtures or of the glass alone. In these cases, the contribution of darkening elements can also be considered in the evaluation of transmittance, verifying that the overall transmittance value does not exceed the limit transmittance value.

Window replacement: necessary documentation

Those who go to a specialized company usually buy a package including all the necessary paperwork (at the supplier's responsibility) and only have to prepare the tax return. Those who do it themselves must get:

  • a certification drawn up by a qualified technician (engineer, architect, surveyor or expert) registered in the respective professional register. The document must indicate the transmittance value of the new fixtures (according to the UNI EN 14351-1 part 1 standard) and asserted that this value respects the limit transmittance value of table 2 of the D.M. January 26, 2010.
  • alternatively, there must be the certification of the manufacturer of the frame certifying compliance with the requirements.

There must also be a document certifying the transmittance value of the old fixtures, to be reported: in a free field area within the manufacturer's certification; in a self-certification from the manufacturer; within the certification. Based on the provisions of the Ministerial Decree August 6, 2009, the certification can be replaced by the declaration of the construction manager on the compliance with the project of the works carried out or made explicit in the report certifying compliance with the requirements for limiting the energy consumption of buildings and related heating systems.

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