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Energy-saving fixtures: tax deduction, characteristics and all the information on energy efficient windows. What the law says and procedure to access the deductions.
The main source ofthermal dispersionof a building consists ofdoors and windows. The holes in which they are mounteddoorsiswindow, represent onediscontinuityin the external envelope and this causes drafts and thermal bridges. To overcome the problem of heat loss, it is possible to adoptenergy saving fixturestaking advantage of specific tax deductions. Theenergy efficient fixturesbring several advantages to the building:
- increase home comfort
- they eliminate thermal bridges
- they reduce heat losses
- they prevent the formation of mold
- prevent the formation of humidity and condensation
- reduce home management costs (heating / cooling)
Energy saving windows, tax deductions
For the installation ofhigh energy performance fixturesTax concessions are provided in the form of a 65% deduction of the Iperf and a reduction in VAT which goes from 22 to 10%.
With regard to subsidized VAT, a small distinction must be made. If you carry out routine maintenance work, 10% VAT is applied to the windows for the entire cost. In case of restoration or renovation, you can benefit from reduced VAT only on labor costs.
As for the tax deductions that provide for a relief equal to 65% of the entire cost incurred (both for the purchase and for the installation of new fixtures), this benefit is only accessible for those who carry out the work by 31 December 2016. From 2017 onwards, tax deductions should gradually decrease. According to government forecasts, the 2017 stability law should recognize a tax relief of only 36% for all restructuring interventions but the hypothesis of seeing 50% deductions for those carrying out interventions aimed at improving the thermal performance of the buildings.
To access the deduction linked to improving the efficiency of the building (65% of IRPEF), it will be necessary to fill out an EPA both before and after the intervention. The costs incurred for completing the APE can also be deducted from tax to 65%. The APE is an energy performance certificate and certifies the actual improvement of the building's thermal performance.
Energy saving windows, what the law says
To be eligible for tax deductions, energy-saving windows must meet certain requirements prescribed by thelaw. In reality, the stability law does not say the technical requirements but, for access to the 65% tax relief, it is necessary that the installed fixtures are able to improve the building's energy class; the improvement must be certified with theEnergy Performance Certificate(APE) drawn up by a qualified technician.
The law sets a maximum deduction limit. In case of replacement of fixtures and other interventions on the external envelope of existing buildings, the maximum amount that can be deducted at the time of the tax return amounts to 60,000 euros.
Another constraint imposed by the law is that theenergy-saving windowsand the other windows, must necessarily be placed at the service of heated rooms (where there is a heating or air conditioning system). The deductions are not allowedfixturespurchased for cellars, garages, garages or other rooms without heating.
Energy-saving doors and windows, how to access deductions
To get thetax deductionsit will be necessary to request it at the time of the tax return. In addition to reporting the expenses incurred in its 730, 740, single model ... it will be necessary to make an adequate communication to ENEA. To communicate the request to ENEA, we recommend that you contact an intermediary (a qualified technician) who will have to fill out theEnergy Performance Certificatereporting the actual energy improvements obtained by the building thanks to the new fixtures.
It is possible to carry out the request to ENEA also independently but it will be necessary to be aware of the characteristics of the new and old onesdoors and windows (the thermal transmittance values).