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Deductions for energy savings 2016

Deductions for energy savings 2016


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Deductions for energy saving:requirements to access the so-calleddeduction 65%. Extension and application for access to obtain tax deductions.

65% deduction: regulatory overview and deadline

Since 2006 taxpayers can bring thededuction55% of all home renovations. With the D.L of 4 June 2013, taxpayers who decide to intervene in favor of theenergy savingcan access the so-calleddeduction 65%ordeduction for energy saving. The most recent regulatory framework that we take as a reference in terms oftax deductions for energy savingis the Law of 28 December 2015 n. 208 which saw the extension of the DL June 4, 2013 until December 21, 2016. Beyond this date, it would seem that the 65% deductions for energy redevelopment should cease. From 2017 there is no extension of the DL of 4 June 2013 but there will be a change that will see the maximum limit offiscal detractionfor energy savings set at 55%. From 2018 onwards, this tax relief will be destined to gradually decrease.

Deduction for energy saving 2016

Requirements for accessing tax deductions

The building on which the renovation is carried out aimed at improving energy efficiency must be equipped with a heating system. This constraint is always valid except for the installation ofsolar panels, in this case the presence of the heating system should not be mandatory.

If among the requirements of the 55% deduction (restructuring bonus) there is a land registry restriction (the restructuring subject to the tax deduction must only concern homes),deduction for energy savingdoes not see any land registry restrictions: the intervention can be done on:

  • capital goods for business or professional activities
  • shops
  • offices
  • housing
  • buildings intended for production activities
  • buildings intended for craft activities

It is not possible to access thedeductions for energy savingson a building still under construction. In addition, for the interventions that see thesplitting of a real estate unit, thededuction 65%it is only allowed in case of construction of a single central heating system.

The interventions allowed

For a list of all interventions that can access thededuction 55%we invite you to read the articleRestructuring deduction, interventions allowed. In this paragraph we will only talk about the interventions allowed to take advantage ofdeductions 65%, i.e. the deductions intended for theenergy requalification.

In fact, thelegislationit does not matter which intervention was performed but the result obtained in terms ofenergy requalificationand final consumption reached by the entire property. So, when planning a renovation, ask your technician for an energy report. The technician, following the appraisal, will issue you theenergy certification of the building which you will then need to do thequestionof thetax relief. In addition, with the new APE 2016, the technician will have to fill in a box for the "suggested interventions for the energy requalification of the building".

The energy requalification interventions that can benefit from thededuction for energy savings 2016there are many, to name the most common:

  • installation of solar panels
    For further information: deductions for photovoltaic systems
  • Interventions on building envelopes
    Thermal cladding, replacement of fixtures and all interventions that see an improvement in the degree of insulation of the building.
  • Installation of shielding systems
    To know more:sun screens, guide to deductions
  • Replacement of winter air conditioning systems
    The replacement of a heating system with an obsolete boiler can be deducted if the new boiler purchased meets certain technical standards.
  • Other replacements
    If the heating system is replaced with a low enthalpy heat pump or geothermal system, the taxpayer will have access to the 65% tax deduction. Replacing a traditional water heater with a heat pump water heater can also benefit from the 65% tax relief.

How to access the tax deduction for energy saving 2016

The question, if the restructuring intervention was sustained in 2016, must be made at the same time as the 2017 tax return. You will need the APE, that is the energy performance certificate (before we have reported an interesting guide to the new APE 2016) and, within 90 days from the end of the works, the copy of the APE and the information sheet relating to the interventions carried out must be transmitted electronically to ENEA. After sending the APE and the technical data sheet to ENEA, you will need to keep several documents which, if necessary, must be shown to the Revenue Agency (in case of control and verification). Among the documents we mention the invoices for the interventions, the receipts of the bank transfers with the purpose of legal reference and the certification. If the type of intervention does not provide for certification, certification of the producers will be required.



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