How to benefit from tax breaks for sports facilities
Making your facility more efficient also means replacing the old unit with more efficient and environmentally friendly solutions, saving on utility bills, reducing polluting emissions and benefiting from incentives and tax breaks. Blowtherm is ready to make its contribution with its new range of generators and ventilating units with energy recovery, latest generation products, perfect for the energy requalification of sports facilities.
Blowtherm technologies immediately bring benefits in terms of building energy efficiency:
| condensing technology | – | energy from renewable sources | – | air distribution with energy recovery |
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| advanced thermoregulation | – | ERP Ready Ecodesign | – | integration with water and cooling circuits |
Energy requalification of a sports facility means acting differently depending on its characteristics. It must be carefully evaluated on a case-by-case basis. To fully reap the benefits and incentives, it is advisable to implement an integrated system using several technologies.
Superbonus (110%)
New introduced by Decree-Law No. 34 of 19 May 2020
Amateur sports associations and clubs, limited to work on buildings or parts of buildings used as changing rooms. A binding requirement for access to the Superbonus is to be able to obtain an improvement in the efficiency of the building, equal to an increase of 2 energy classes or the highest class obtainable. This requirement must be certified by a professional by means of Energy Performance Certificates (APE). The same applies to compliance with the requirements for the equipment and materials used for the intervention. To obtain the Superbonus, you can choose between three different options: tax deduction, invoice discount, credit transfer. Practice to be managed with Agenzia delle Entrate, Enea and the accountant.
Financial Law, renovations (65%)
Law 296/2006. Law no. 160 of 27 December 2019
IRPEF/IRES deduction for energy saving interventions over several years. Deduction for building renovation works. Deductible expenses may include design and other related professional services. Law 296/2006 envisages, for the whole of 2020, a tax benefit equal to 65% of the expenses incurred for the partial or complete replacement of winter air-conditioning systems with systems equipped with condensation hot air generators that certify a useful thermal efficiency greater than or equal to the formula 93+2 log Pn. The practice must be documented to Enea.
Conto termico 2.0
Decree 16 February 2016
For public administrations and private entities. The energy requalification of publicly, municipally or federally owned sports facilities can benefit from the non-repayable contribution of the Conto Termico. For uncovered structures, such as sports fields, the Conto Termico is only applicable if they are the external appurtenance of a main building. An Energy Diagnosis is required before the intervention and an Energy Performance Certificate (APE) after the intervention (heating system with total rated power ≥ 200 kWt). Conto Termico incentives are cumulative with all other municipal, regional, state, and even European incentives, up to 100% coverage of eligible expenses. The file must be managed with GSE.
Initiatives, notices from regional, provincial, municipal authorities
Budget Law 2020
“Sport Bonus”, “Sport Verde Comuni”, “Sport Missione Comune”, “Renovation of public sports facilities”.
2020 Istituto Credito Sportivo calls for tenders. The incentive aims to finance investments in energy efficiency: certified energy savings, thermal energy production, interventions for the use of renewable sources. The only access requirement is the certification of the savings achieved by an entity recognised by Accredia.
Decree of 14 May 2019 allocating the contributions allocated by the Growth Decree in favour of municipalities, for the implementation of energy efficiency and sustainable territorial development projects.
How to access the benefits
Private and public clients directly or with the help of consultants can access the benefits
- Accountants
- Energy service companies (ESCOs)
They take care of all the phases necessary for the identification, valorisation and implementation of energy efficiency improvement interventions. They draw up an analysis of the economic-financial sustainability of the proposed solution, identifying the various forms of incentives provided for by the regulations in force. - Thermotechnicians, energy consultants and architects
Engineers, technicians and consultants, qualified and competent in energy diagnosis, design, construction, maintenance and operation of installations.
