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Deduction 55%: list of jobs subsidized

The Italian tax authorities to encourage energy saving and the reduction of the national energy needs from imports, has planned a series of tax breaks. The most important benefit granted to taxpayers for this purpose is the deduction of 55% for interventions aimed at energy saving. This is a reduction of income tax payable (income tax and IRES) to the extent of 55% of costs incurred to complete the project on existing buildings throughout the country.

With the decree of 19 February 2007, as amended by Decree of 7 April 2008, all interventions have been identified for the areas covered by the deduction of 55%. It is the energy upgrading of existing buildings, the interventions on the wrappers of buildings, solar panel installations and replacements of winter heating systems.

As stated by the Inland Revenue, the deduction is a maximum that depends on the type of surgery performed, in fact the limits of amount on which to calculate the deduction are as follows:

• For energy redevelopment of existing buildings, the deduction is maximum of 100,000 euro and then 55% of 181.818,18 euro of expenditure;

• For interventions on existing buildings (eg, walls, windows, fixtures), the deduction is a maximum of € 60,000 and then 55% of 109.090,90 euro of expenditure;

• For the installation of solar panels, the maximum deduction is € 60,000 and then 55% of 109.090,90 euro of expenditure;

• For replacement of winter heating systems, the maximum deduction is € 30,000 and then 55% of 54,545.45 euro of expenditure;

Upgrading the energy efficiency of existing buildings

For energy redevelopment of existing buildings, the subject of the deduction of 55%, are those that allow the achievement of a performance index of energy for winter heating by at least 20% lower than the values ​​shown in Annex C of the Decree February 19, 2007. The maximum deduction is 100,000 Euros, then 55% of 181.818,18 euro of expenditure maximum.

For this type of intervention is not indicated such works or facilities need to be conducted, the prerequisite for entitlement to a deduction of 55% of the cost is the achievement of a 20% reduction in energy requirements described above. The indices to measure the percentage is processed according to the category in which it is classified the building and climate zone in which it is located.

During work on building envelopes

For work on building envelopes, facilitated with the deduction of 55%, are all interventions on existing buildings, part of the buildings or on building units and relate to horizontal structures (roofs, floors) and vertical (external walls), the windows including frames. The maximum value of the tax deduction for this type of intervention is 60,000 Euros, then 55% of € 109.090,90 of maximum expenditure incurred. Being direct relief to energy savings, the intervention must relate to the delimitation of the heated volume, the transmittance values ​​(heat loss) structures horizontal, vertical and windows, depending on the climate zone in which the building is situated .

The most common type of intervention on the wrappers, and then one of the deductions of 55% more requests, it is the one on the windows and window frames. It should be emphasized that the simple replacement of windows does not allow to deduct.

And 'necessary that the windows and new fixtures will reduce the rate of heat transfer and that it is certified by the technician who prepares the affidavit, that is one of the necessary certifications to apply for deductions. In fact, it must be specified before the original transmittance value and the new value reduced as a result of the replacement of windows.

Fall into this group also the replacement of entrance doors, always in the case of frames which delimit the enclosure heated building.

Installation of solar panels

For any installation of solar panels, which give the right to the deduction of 55% of expenditure, means the installation of solar panels to produce hot water for domestic or industrial use and to cover the demand for hot water in swimming pools sports facilities, nursing homes and care, schools and universities. But you want accessible to deduct any structure in which it is required to produce hot water. For these grants, the tax deduction is a maximum of € 60,000, then 55% of € 109.090,90 of maximum expenditure incurred.

In the case of installation of solar panels, there are requirements and exactly there must be a minimum period of 5 years warranty for the panels and two years for accessories and technical components. Another requirement is that the panels must comply with the quality standard UNI EN 12975 certification with a body of a European Union country. It is not necessary for this type of work present the energy performance certificate (or qualifying energy).

Replacing winter heating systems

For replacement works of winter heating systems, for the purpose of deduction of 55%, means the total or partial replacement of existing systems with systems with condensing boilers and the simultaneous development of the distribution system. The maximum deduction is 30,000 Euros, then 55% of maximum expenditure of € 54,545.45 sustained. It is not necessary to present the energy efficiency certification.

The installation condensing boilers, to take advantage of the deduction on expenditure, must be in replacement of an existing system are therefore not eligible for aid nor the installations in buildings that lacked it, nor the replacement with heat generators high yield different from boilers condensing. However, it remains possible for these interventions, ask for the 55% deduction as upgrading the energy efficiency of the building.

In the event that there are stable inside some apartments come with heating and installed a new centralized winter heating, will be entitled to deduction of 55%, the taxpayers of the apartments in which there has been the replacement of old plant heating and the amount of the deduction is prorated based on the quotas thousandth. And 'through facilitating excluded, however, the reverse operation, ie the replacement of the air conditioning in winter with a centralized independent system.

 

14/04/2011

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Translated via software

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Source:

Italian version of CercaGeometra.it