The tax incentive for work on buildings for energy saving through the granting of tax deduction of 55% on income tax, personal income tax for individuals and for companies IRES. This tax reduces the tax with the recovery of 55% of the expenditure incurred for the work. The subsidized jobs are those related to energy certification of existing buildings, work on the building envelopes (eg, walls, windows, fixtures), the installation of solar panels and replacement of winter heating systems with the installation of boilers.
As mentioned above, the deduction of 55% is calculated on the amount of expenditure incurred for the intervention. Let's see in detail what are tax-deductible expenses, which are thus covered by the deduction of any performance and documentation of the Revenue Agency.
Tax-deductible expenses to 55% include the costs for the construction work in connection with energy saving, spending on professional and technical services needed to carry out the interventions and, where necessary, acquire the energy certification request. It should be noted that with regard to the costs of labor used in the implementation of the intervention, it is necessary indication in the invoice for the cost of labor.
For the redevelopment of the building's energy also are deductible business expenses, those relating to the supply and installation of materials for insulating and air-conditioning systems, as well as doing building work associated with them.
For interventions that reduce the thermal transmittance of opaque elements, that is, on the casing of the buildings, are deductible expenses incurred for temporary works necessary for the insulating material used to improve the thermal characteristics of existing facilities, for ordinary materials for implementation of the intervention and any demolitions and reconstructions of the construction element.
For work on windows and skylights to reduce the thermal transmittance, are deductible expenses incurred for the supply and installation of the new window frame and compression of the expenses incurred for the improvement of the characteristics term of the glass components, including additions and substitutions.
For any installation of solar panels for hot water production, supply costs are deductible and installation of equipment, thermal, mechanical, electrical and electronic, as well as the hydraulic works and masonry necessary for the realization of solar thermal systems.
For interventions to replace winter heating (condensing boilers), are also subject to deduction of 55% the cost of dismantling and disposal of the old existing air conditioning system and replaced with the new.
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