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FRAMES - WINDOWS BONUS

Tax deduction for window replacement operations (windows, shutters or blinds)

The window and door bonus is a benefit that depending on the type of purchase and intervention can be included in the 2023 restructuring bonus and in the 2023 Ecobonus. In both cases the deduction due is however equal to 50% of the amount in the form of personal income tax deduction in the next 10 years.

The use of the 2023 door and window bonus as a facilitated intervention with the Ecobonus requires the sending of a specific ENEA communication within 90 days from the end of the works. And include the following interventions:

  • windows to replace existing ones with improvements in thermal transmittance indices
  • sunscreens (provided they are not oriented to the north)
  • replacement of existing glass with installation of double-glazing systems with a transmittance index lower than the current state

Otherwise the frames bonus can be requested for works related to the interventions seen as restructuring bonuses:

  • entrance doors
  • installing gratings on windows or replacing them
  • shutters, shutters, roller shutters, bins (if integral with the window) and its accessory elements, provided that such replacement takes place simultaneously with that of the frames
  • rolling shutter

FRAMES - WINDOWS BONUS: GUIDELINES

  • Extended until 31/12/2024

  • 50% deduction in 10 years