Here are the tax incentives for the replacement of windows and doors prepared by the Government: Ecobonus and Bonus Fixtures concern the energy performance of windows, while the Security Bonus relates to anti-burglary performance.
The replacement of windows with the Ecobonus
The Ecobonus provides tax concessions equal to 110% for the replacement of old inefficient doors and windows with new thermal-performing windows.
The Ecobonus, which together with the Sismabonus forms the Superbonus, provides for works that are considered main (the driving forces, such as thermal insulation of the buildings and replacement of the old air conditioning systems) and the others (the towed) thanks to which incentives only when they are carried out in conjunction with driving work.
The replacement of windows and doors falls within the towed works.
Therefore this intervention can benefit from the incentives only when it occurs together with a driving work.
The expiry of the Ecobonus is scheduled for 2021 but it is likely that this will be extended to 2023.
The replacement of doors and windows with the Bonus Fixtures
If you only carry out work to replace the fixtures, you can take advantage of the Fixtures Bonus, which allows a 50% deduction.
Even the fixtures bonus can only be used in some cases, that is to say for:
• Existing buildings equipped with a heating system,
• Fixtures that delimit heated parts of the interior from the outside,
• Replacements (new windows are not allowed where there were none and extensions of existing holes),
• U (W / m2K) thermal transmittance values lower than those reported in Annex E of the Requirements decree;
• Works with a cost per square meter no higher than those defined by the MISE Decree based on the climatic zone and the type of fixture installed.
The incentives of the Window Bonus expire at the end of 2021.
Armored doors and Security Bonus
If you need to install armored doors, also in this case you can use a tax incentive: the Security Bonus, which allows you to benefit from tax breaks of 50%.
In fact, the “interventions relating to the adoption of all those measures aimed at preventing the risk of third parties carrying out illegal acts” fall within the safety bonus.
Among these, in addition to armored or reinforced doors, also interventions that require the installation of fences, shutters, shatterproof glass….
The incentives of the Safety Bonus expire at the end of 2021.
