Energy refurbishment funding §35 c Income Tax Act

The tax incentive according to §35c Income Tax Act is actually mainly tailored to energy-related measures, and only the costs that demonstrably serve the energy improvement are promoted.

Above all, the subsidy at the tax office is limited to €40,000 per building, as well as, of course, the individually payable income tax amount over three years. The surplus is not paid out.

Hello everyone,

I am planning to renovate the roof of our self-occupied family home (built 1958) as it is completely worn out... So far, the roof is not insulated at all, and the attic is therefore not usable.
The new roof will then be built according to the energy requirements (and of course also insulated according to the state of the art in the process). The entire project, including all ancillary costs, is budgeted at approximately €220,000.
While searching for suitable funding, I also came across the tax relief according to §35c Income Tax Act. Unfortunately, all the energy consultants I have asked so far have (still) no experience with it... Therefore, I am addressing one of the fundamental questions to you: Are the total project costs considered in this funding, or would, for example, only the material for the roof insulation be eligible in my case, but not, for example, the roof truss itself?
Thanks in advance!

Jonas