tax deductions to the extent of 55% of the cost. This fee deduction shall be apportioned in three years.
The amount that goes to deduct varies depending on the type of surgery performed, namely:
| TYPE OF INTERVENTION | maximum deduction |
| Energetic refurbishment of existing buildings | € 100,000 (55% of spending up to € 181.818.18) or deduction annual maximum of € 33,333 |
| housing buildings (walls, windows, including fixtures) | € 60,000 (55% of spending up to € 109,090.90) or an annual deduction of up to € 20,000 |
| Installing solar panels | € 60,000 (55% of a spending up to € 109,090.90) or an annual deduction of up to € 20,000 |
| Replacement winter heating systems (with installation of condensing boilers) | € 30,000 (55% of spending up to € 54,545.45) or maximum annual deduction of € 10,000 |
interventions must be carried out on buildings in good standing with the ICI.
The deduction of 55% can not be combined with other discounts (eg 36% recovery of deduction for capital construction)
the invoice should be specified in two separate headings' s amount of business expenses and labor ripetto amount of material used. The payment must be made by bank transfer and the purpose should contain the name of the installer, date and invoice number.
EXAMPLE 1:
Replacing windows in a building of medium-small, spending € 5,000 including VAT
Technical costs for certificate of qualification and other energy practices, including 20% \u200b\u200bVAT € 490
Total Deduction € 3,019 (55% to € 5,490)
2008 tax savings equal to 1,006 €
2009 tax savings equal to 1,006 €
2010 tax savings equal to 1,006 €
EXAMPLE 2 :
replacement windows, heating and insulation in the roof of a building medium-scale spending € 20,000 including VAT
Technical costs for certificate of qualification and other energy practices, including 20% \u200b\u200bVAT € 856
11,470 total deduction € (55% to € 20,856)
2008 tax savings amounting to € 3,823 of tax savings
2009 amounted to € 3,823 of tax savings
2010 amounted to € 3,823
You do not need any prior communication the Operations Centre in Pescara (as is the case for the deduction of 36% for renovation construction) must submit documentation to 'ENEA (ENEA via the website or by registered mail with return receipt).
should forward a copy of ':
- energy performance certificate or qualification;
- Fact Sheet on the interventions.
should be retained:
- certificate of affidavit prepared by a qualified engineer;
- proof of delivery via the web or the receipt of recommended ENEA
- invoices and receipts which show the costs, taking care to issue documents of separate items in labor costs than the cost of materials used;
- the bank transfer receipt (with an indication of the reason, the tax code of the beneficiary of the deduction, the VAT number of the company performing the work).
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