With the approval of the Budget Law 2022, the spotlight is on the extension of the 110% Superbonus.
In fact, the incentive will be extended to 31 December 2022 for interventions on small houses and individual building units, while for apartment buildings the deadline will be 2025 but with decreasing rates.
The provisions of the Superbonus allow for a tax deduction of 110% of the expenses incurred in connection with interventions of:
As this is a particularly favourable regulation, the specific requirements for obtaining the tax relief are the conformity certificate and the technical asseveration of energy efficiency measures by qualified technicians.
Deductions are recognised for documented expenses for the following types of interventions, which are considered to be driving forces:
With regard to the properties that the superbonus can be granted to, this applies with reference to interventions carried out also on public residential buildings, an opportunity for the energy requalification of a large part of the Italian building heritage.
Expenditure on thermal insulation of vertical, horizontal and inclined opaque surfaces that affect the building enclosure by more than 25% is deductible at 110%.
The 110% tax deduction is calculated on an expenditure ceiling of:
Interventions to access the Superbonus must:
With regard to the maximum transmittance values allowed for access to deductions for thermal insulation work on vertical walls, Annex E of the Ministerial Decree of 6 August 2020 sets 0.38 W/sqmK as the threshold for Climate Zones A and B, 0.30 W/sqmK as the threshold for Climate Zone C, 0.26 W/sqmK as the threshold for Climate Zone D, 0.23 W/sqmK as the threshold for Climate Zone E, 0.22 W/sqmK as the threshold for Climate Zone F.
Therefore, the choice of the material to be used plays a fundamental role, since, in addition to meeting thermal and environmental requirements, it must guarantee excellent durability and reliability performance, especially in large apartment complexes.
As part of a renovation project which will benefit from the Superbonus tax deduction, the façade cladding project must be approached with a view to fully meeting the performance requirements of the regulations, and the benefits of a “dry” mechanical cladding must also be carefully evaluated:
The choice of the right solution and material can often play a key role in optimising both design and construction time.
Within the panorama of façade thermal insulation materials, which not only achieve high performance standards, but also meet the requirements of rapid construction and design flexibility, we find Isopan's ADDCross panel system.
In terms of performance, ADDCross is a system that has the sandwich panel as its insulating performance core with polyurethane mass. It is a product that boasts high energy efficiency performance characteristics in residential use. The LEAF polyurethane solution offers the highest performance in relation to thickness, with fire reaction class Bs1d0.
Thanks to the outer cladding, it guarantees weather protection and long-lasting performance.
With regard to optimising installation, all elements of the ADDCross system are assembled dry on site and the adhesive parts are pre-assembled in the factory through certified and guaranteed processing chains with controlled temperature and humidity ranges, without any dust. As a result, installation times are speeded up, making it possible to limit the space occupation time of street scaffolding in energy efficiency work on existing residential buildings.
ADDCross includes customisable types of solutions, to offer systems that can be adapted to any project. The wide range of claddings makes it possible to meet any performance requirement, as it includes natural or synthetic claddings with unique properties.
The thermal insulation solution with a mechanical cladding laid “dry” can be the key for interventions on vertical opaque walls within the Superbonus panorama.
Especially in the current period when there is a race to get things done on time.
The combination mechanical cladding with the ADDCross system makes it possible to achieve:
The features have a positive effect not only on the structure of the building itself, but also on its economic market revaluation.
Discover the ADDCross dry system solutions to maximise the potential of incentives for thermal insulation of opaque vertical walls.