Guide tax deductions: energy savings

Today I submit to your attention the important changes introduced by Decree Law 185/2008 on tax relief for taxpayers implementing measures for energy savings, the Government with the changes it back by eliminating the retroactive application of the new rules and extending, as from January 1, 2009, from 3 to 5 years period in which you can take advantage of the deduction of 55% of the costs for upgrading the energy efficiency of buildings.

Furthermore the amendments have eliminated spending limits and introduced the obligation to submit specific documentation to the Revenue.

The 2008 budget extended until 31 December 2010, facilities, consisting of the deduction from gross to a share of 55% of the remaining amounts payable by the taxpayer, for energy savings already planned in the 2007 Budget, for some of them ( fixtures and solar panels) is no longer required affidavit of technical and energy efficiency certification.

But let's see what is the facilitation provided for redevelopment energy and as it gets.

The facility is the recognition of tax deductions to the extent of 55 per cent of the expenses incurred, to be distributed in annual installments of equal amount, up to a maximum deduction, other than in relation to each of the interventions provided.

These reductions IRPEF (personal income tax) and Ires (corporate income tax) granted for interventions that increase the level of energy efficiency of existing buildings and including, in particular, expenditure incurred for :

* The reduction of energy demand (for heating, cooling, ventilation, lighting);

* Improved thermal building (windows, including frames, insulation, flooring);

* The installation of solar panels;

* Replacement of the winter heating systems.


The coverage amount on which to calculate the deduction varies depending on the type of surgery, as indicated in the following list:

TYPE OF INTERVENTION: upgrading the energy efficiency of existing buildings

DEDUCTION MAXIMUM: € 100,000 (55% of € 181.818,18)

INTERVENTION: housing buildings (walls, floors, windows, including the windows, on existing buildings)

DEDUCTION MAXIMUM: 60.000 euro (55% of € 109.090,90)

TYPE OF INTERVENTION: installing solar panels

DEDUCTION MAXIMUM: 60.000 euro (55% of € 109.090,90)

TYPE OF INTERVENTION: replacement of the winter heating systems (installation with boilers)

DEDUCTION MAXIMUM: 30.000 euro (55% of EUR 54,545.45)

For interventions made since 2008, when they consist of the continuation of operations belonging to the same category previously carried out on the same property, for the purpose of calculating the maximum limit of deduction must also take account of deductions fruite in previous years.

In any case, as with all tax deductions, the benefit is allowed within the limit that is nell'imposta capacity resulting from the annual tax return. In essence, any sum in excess can not be claimed for reimbursement.

Prerequisite to qualify for the deduction is that interventions are performed on real estate units and buildings (or parts of buildings) existing residential, any cadastral category, although rural, including instrumental (for the business entity or professional ). Evidence for the existence of the building can be supplied in or from the same land, or the request for stacking, as well as from paying property tax, if due.

Are not eligible for aid, therefore, the expenditure incurred in the course of constructing the building. The exclusion of new buildings, however, is consistent with the industry regulations adopted at Community level under which all new buildings are therefore meet minimum energy performance adapted to the local climatic conditions and the type.

In relation to certain types of interventions, it is also necessary that the buildings exhibit specific characteristics such as, for example:

1. already be equipped with a heating system, present in even the object of the intervention, with regard to all the interventions eligible for aid, except for the installation of solar panels;

2. in renovation projects for which there is the division of the property, with a consequent increase in their number, the benefit is only compatible with the creation of a central heating system to service these units;

3. in the case of renovation with demolition and reconstruction can be accessed only in the case of incentive faithful reconstruction, recognizing in the other case, the concept of new construction. Therefore remain excluded tasks associated with the extension works.

WHO CAN use them

To be eligible for the deduction all taxpayers residents and non-residents, although holders of business income, which possess, for any reason, the property subject to intervention.

In particular, the facilitation Allowed:

* Individuals, including the trades and professions;

* Taxpayers who receive business income (individuals, partnerships, limited liability companies);

* Associations between professionals;

* The public and private bodies that carry out commercial activities.

Among the natural advantage of the benefit can also:

* Holders of a right in rem in the;

* Condos for operations on the condominium common areas;

* Tenants;

* Who owns the property on loan.

Are allowed to deduct even family members (spouse, relatives within the third degree and relatives up to the second degree), living with the owner or holder of the property of the intervention, which shall bear the costs for the completion of the work, but only for work performed on property belonging to the sphere "privatization", ie those in which coexistence can relate to, but not in relation to the work performed on buildings used in the business activity, trade or profession.

You are entitled to the facilitation even in the case where the taxpayer is funding the implementation of the intervention energy improvements through a lease agreement. In this case, the deduction is the taxpayer's own (user) and it is calculated on the cost incurred by the leasing company. Do not assume, therefore, important in order to deduct the lease payments charged to the user.


In case of change of ownership of the property during the period of entitlement to deduction of subsidy quotas remaining (unused) can be viewed comfortably from the new owner. This occurs when you move, either free or otherwise, the ownership of the building or a real right on it. The benefit, however, remains in the hands of the conductor or the borrower if it were to terminate the lease or loan. In case of death of the beneficiary, the use of the tax benefit is passed on, in whole, only heir who retains possession of the material and directed well.

In such cases, the buyer, or their heirs, can restate the number of units in which to start the deduction remaining.


The tax deduction of 55 per cent can not be combined with other tax benefits for the same interventions by other provisions of national law (such as, for example, the deduction of 36 percent for the recovery of the housing).

In the event that the interventions made fall both in the facilities provided for the energy savings in those provided for building renovations, the taxpayer will be able to enjoy, for the same cost, only one or the other tax benefit, respecting the obligations specifically provided in relation to each of them.

The tax benefit, however, is compatible with other non-fiscal incentives (grants, loans, etc.) provided in the field of energy saving.


In case you are granted subsidies or incentives provided for the implementation of energy saving measures for which it is enjoyed in previous tax periods, the deduction of 55%, the share of expenditure reimbursed by the contribution must be subject to taxation separate.

VAT rate applicable

For completeness, we note that for the operations of upgrading the energy efficiency of buildings, which give the right to deduct from the gross tax of 55 per cent, were not introduced specific provisions on the applicable VAT rate.

The supply of goods and services put in place to achieve them, therefore, are subject to value added tax at the rates provided for interventions recovery of the real estate.

In this regard, it is noted that the 2008 Budget has extended for the period 2008 to 2010 the application of VAT reduced to 10 per cent for the provision of services related to maintenance, ordinary and extraordinary, made on residential property. Order to be granted no longer need to indicate on the invoice the cost of labor used, as well as was required for actions undertaken in the 2007 tax year.

This indication shall remain mandatory, however, to take advantage of the deduction of 36 per cent on the cost of recovery of the housing (also extended until 2010) and for the deduction of 55 per cent on costs for energy saving.

Deliveries of goods are subject to the reduced VAT rate instead only if the relevant provision shall be implemented as part of the contract. However, where the contractor provides goods of significant value (defined by the Decree of the Minister of Finance December 29, 1999, such as fixtures and boilers) the reduced rate applies to such property only up to the value of the service considered net the value of the assets. The limit value must be determined by subtracting from the total amount of the benefit, represented by the whole amount due from the customer, only the value of the significant assets.


To take advantage of the tax on energy costs, under penalty of forfeiture of the benefit you need to acquire the following documents:

* That allows the affidavit to prove that the intervention is designed to comply with the technical requirements. In case of performing more work on the same building, the affidavit may have a unitary character in a comprehensive manner and provide the data and information required.

* Certificate of certification (or qualifying) energy which includes data on their energy efficiency of the building. This certification contains the data relativiall'efficienza building energy and is produced after the execution of the works, according to procedures outlined by the municipalities (if the same procedures are laid down in its rules prior to 8 October 2005) or by regions.

* Fact Sheet relating to interventions, drafted in the form set out in Annex E of the implementing decree (see guide).

The affidavit, qualifying energy performance certificate and the information sheet must be issued by qualified personnel in the design of buildings and installations within the powers delegated to them by legislation, registered with their respective professional associations and boards: engineers, architects , surveyors, industrial experts, agronomists, doctors, forestry and land surveyors.

All the documents mentioned above can also be made by a single technician.



Within sixty days of the end of the work and, in any case, no later than February 29, 2008, Enea must be submitted electronically (via the, obtaining information received) or by registered post:

* Copy of the certification or qualification process energy

* Fact Sheet relating to interventions.

The information sheet can be filled out directly on the website Enea:

The address at which to send the documentation is as follows:


Department of Environment, Global Change and Sustainable Development

Via Anguillarese n. 301-00123 Santa Maria di Galeria (Rome)

must indicate the reference: 2007 Budget, energy upgrading.


The methods for making payments vary depending on whether the entity is a holder or not business income.

In particular it is envisaged that:

* Taxpayers, who have no business income will have to pay the costs incurred by bank or postal

* Taxpayers holding company income are exempt from the obligation to pay by bank or postal bonific. In this case, proof of expenditure may be made of other suitable documentazione.tra the other for the purposes of the business income is the rule according to which the time cost allocation occurs, for services, the date on which they are ultimate performance, and, for the movable assets at the date of delivery or shipment, unless it is different and the next date on which occurs the effect of translating.

In the case of payment by bank transfer or check, it shall state:

* The reason for payment;

* The tax code of the beneficiary of the deduction;

* The VAT number or tax identification number of the person to whom the transfer is effected (company or professional who has performed this work).


To take advantage of the tax on energy costs is not necessary to perform any prior communication, in practice there is no requirement to send to the Centre of Pescara (Revenue Agency) advance notification of commencement of the work, provided however for the purposes of the deduction for the building renovation. The conduct of operations, therefore, should not be preceded by any formalities to be taken against the tax authority or dispatch of the notice of commencement of work at the ASL, unless the non-compliance, is provided for by the rules the protection of health and safety at work and construction sites.

As with the requirements for the deduction on the building renovation is required on the invoice indicating the cost of labor used in the implementation of the intervention.


In order to qualify for the tax benefit is necessary to preserve and exhibit the tax authorities, if requested, documentation relating to interventions namely:

1. the certificate of affidavit prepared by a qualified engineer;

2. the receipt of submission via the Internet or the receipt of the registered letter at ENEA;

3. invoices or receipts for the expenditure actually incurred for the implementation of interventions. It is good to remember that the facilitation of the deduction of 55% is conditioned indication in the invoice for the cost of labor used to produce the intervention;

4. for taxpayers, who have no business income, the receipt of the bank or post office through which the payment was made.

In the event that the interventions were made on the common parts of buildings must be preserved and possibly also exhibited a copy of the resolution and that the table thousandth of apportionment of costs.

If the works are carried out by the holder of the property, must be kept and presented the declaration of consent to the execution of the work by the owner.


The tax authority may still require the submission of additional documents or to verify the correct application of the tax deduction.


For those starting jobs scheduled from 01/01/2009, as written at the beginning of my article, arose an obligation to make appropriate notification to the Revenue.

The model should be used:

* By taxpayers who intend to benefit from the tax deduction of 55 per communicate the costs incurred in tax years prior to that in which the work was completed with reference only works that continue beyond the tax period;

* To communicate the costs incurred in 2009 and subsequent years;

Therefore, the first communications should be sent to the Revenue Agency, only electronically, by March 31, 2010, specifying the expenses incurred in 2009, when such works are not already completed by 31 December 2009.

The communication must not be sent in the event of work begun and completed in the same tax period, or for the tax periods in which no expenditure has been incurred.

Entities other than individuals, with a tax period does not coincide with the calendar year, must send the notice within 90 days after the end of the tax period in which they were incurred.

Warning: taxpayers wishing to make use of the deduction shall in any case continue to send ENEA, through the website, within 90 days of the end of the work, the data indicated in the decree of the Minister of Economy and Finance of 19 February 2007.

In the enclosed link you will find the communication model approved 6/5/2009, instructions and a practical guide of the Revenue for the request tax relief.




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