Boiler bonus 2025: who is entitled to it, requirements and deadlines

Boiler Bonus 2025: Who Is Eligible, Requirements, and Deadlines

The tax bonus for methane boilers is no longer allowed. While waiting for clarifications, find out what changes in 2025 and how to take advantage of Ecobonus, Renovation Bonus, and Thermal Account.

Let’s clarify right away that the boiler bonus does not actually exist. The term refers to the set of building bonuses that include boiler replacement among the eligible expenses. Given this premise, the boiler bonus can be obtained in 2025 thanks to the Ecobonus, the Renovation Bonus, and the Thermal Account.Therefore, in 2025, it will still be possible to use the Renovation Bonus and the Ecobonus to obtain a 50% tax discount on boilers, except for replacement of winter heating systems with single boilers powered by fossil fuels.

The provision is included in the 2025 Budget Law and maintains incentives for hybrid appliances, consisting of a heat pump and a condensing boiler, controlled by a single control unit.

Purchase and Replacement with Ecobonus

The benefit consists of a 50% deduction from IRPEF or IRES, to be divided into 10 equal annual installments.

The conditio sine qua non for eligibility is that the interventions are carried out on real estate units and buildings (or parts of buildings) that are existing, registered or for which cadastral registration has been requested, in any cadastral category, including rural properties, as well as those used for business or professional activities, goods, or assets.

The replacement of winter climate control systems is allowed with:

1. systems equipped with hybrid appliances, consisting of a heat pump integrated with a condensing boiler at least class A, factory-assembled and specifically designed by the manufacturer to operate together, or for expenses incurred for the purchase and installation of condensing hot air generators;

2. systems equipped with heat generators powered by biomass fuels, including those with advanced thermoregulation systems (classes V, VI, or VIII of Commission Communication 2014/C 207/02)

3. winter climate control systems with systems equipped with condensing hot air generators.

The increased 50% benefit can be requested for expenses incurred on the primary residence, while it decreases to 36% for other residences; the maximum deduction allowed amounts to 30,000 euros. The deductible interventions include not only those related to the heat generator but also any work on the distribution network, water treatment systems, control and regulation devices, as well as emission systems. In any case, the expenses in question also include:

1. related to professional services, including both those necessary for the implementation of the subsidized interventions and those incurred to obtain the energy certification
   possibly required to benefit from the incentive;

2. incurred for construction work functional to the implementation of the intervention. For example, such expenses include those incurred for the demolition of the floor, the underlying screed, and those related to the subsequent installation of the new floor if connected to the construction of a radiant floor heating system

Purchase and replacement of boilers with Renovation Bonus

The replacement of heat generators with condensing boilers for space heating (with or without domestic hot water production) or for the sole production of domestic hot water for multiple users and any necessary system adaptation falls under the category of extraordinary maintenance eligible for the Renovation Bonus.

In this case, the tax deduction is 50%, to be distributed in 10 equal annual installments up to a total amount not exceeding 96,000 euros per real estate unit. It is possible to benefit from the tax deduction even if the boiler is purchased without an advanced thermoregulation system. The required condition is that the boiler must be at least class A. The incentive is available to taxpayers subject to Irpef, whether they are residents or non-residents in the country, who bear the renovation expenses.

Boiler Bonus with Superbonus

If interventions eligible for the standard Ecobonus are linked to those under the Superbonus, the deduction percentage increases to 70% in 2024, with a decalage to 65% if the work falls within the 2025 tax year. As a preliminary reminder:

§  the benefit applies only to condominiums, individuals who own buildings with 2 to 4 real estate units, Onlus, ADV, and APS;

§  the 2025 Budget Law limits access to the Superbonus only for work started by October 15, 2024.

The replacement of the boiler falls under the eligible interventions of the Superbonus, specifically in the replacement of winter air conditioning systems in common areas. Specifically, this refers to hybrid units, consisting of a heat pump integrated with a condensing boiler, factory-assembled and specifically designed by the manufacturer to operate together.

Boiler Incentives; What is covered by the Thermal Account

The Thermal Account 2.0 provides a non-repayable contribution for interventions aimed at improving energy efficiency and producing thermal energy from renewable sources for buildings or individual real estate units registered and equipped with a heating system.

The Thermal Account allows you to obtain a contribution:

·         up to 40% of the expenses for replacing the old heat generator with a condensing boiler;

·         up to 65% for hybrid boilers (condensing boiler plus heat pump).

The bonus for condensing boilers is, however, limited to public administrations.

In the case of private individuals, the following interventions are eligible for incentives:

·         2.A – Replacement of existing winter air conditioning systems with winter air conditioning systems using electric or gas heat pumps, including geothermal (with a nominal thermal power of up to 2000 kW);

·         2.B – Replacement of existing winter air conditioning systems or heating systems for greenhouses and existing rural buildings with heat generators powered by biomass (stoves, thermo-fireplaces, or boilers with a nominal thermal power of up to 2000 kWt);

·         2.C – Installation of solar thermal collectors, also combined with solar cooling systems (with a gross solar surface area of up to 2500 m²);

·         2.D – Replacement of electric water heaters with heat pump water heaters;

·         2.E – Replacement of existing winter air conditioning systems with hybrid heat pump systems.

For the Conto Termico 2.0 for private individuals, the maximum eligible costs are determined based on the estimated output of the intervention; the maximum contribution is 65% depending on the characteristics of the system.